AICPA Recommendations Adopted in Final Nongrantor Trust and Estate Regulations
...recommendations to allow full deduction of appraisal fees and about how to treat ownership costs were included when IRS wrote its final regulations governing which nongrantor trust and estate expenses are subject to the two percent floor for miscellaneous itemized deductions
Published on June 24, 2014
AICPA Opposes Potential Change in DOL Fiduciary Rule for Appraisers of Employee Stock Ownership Plans
The CPA Advocate: July, 2013. The AICPA continues to advocate on behalf of CPA appraisers to be excluded from any rule proposal that would define them as fiduciaries under the Employee Retirement Income Security Act of 1974 (ERISA).
Published on July 18, 2013
Comprehensive List of Advocacy Issues for Trust, Estate and Gift Tax
This section includes information on legislative, regulatory, and administrative advocacy related to estate, gift, and trust taxation.
Published on March 31, 2014
AICPA Comments on Form 990 Redesign
June 4, 2004. This AICPA letter to the acting director of the IRS Exempt Organizations Division makes suggestions for redesigning Form 990.
Published on June 20, 2005
Article/Guide to Section 643 Regs Defining Trust Income - 2005
An analysis of the revised regulations defining trust accounting income for tax years ending after January 2, 2004. This guide also examines how they affect the computation of fiduciary accounting income and distributable net income.
Published on September 12, 2012
AICPA Comments on IRS Exempt Organization Enforcement Efforts
This April 12, 2004 letter from the AICPA Exempt Organization Taxation Technical Resource Panel to the Advisory Committee on Tax Exempt and Government Entities discusses enforcement and compliance processes and proposes a Form 990 redesign, a redesign of the exemption application process for section 501(c)(3) organizations, and new applications for
Published on July 01, 2013