AICPA Comments on Alternate Valuation Regulations - Feb. 13, 2012
These are the AICPA 2/13/12 comments to IRS and the Treasury Department on the 2011 alternate valuation proposed regulations
Published on February 13, 2012
AICPA Comments on Alternate Valuation Regulations - August 1, 2008
This is the 8/1/08 AICPA comments on proposed regulations relating to the availability to use the alternate valuation method under section 2032 of the Internal Revenue Code
Published on March 14, 2012
AICPA Supports Senator Ayottes Bill Exempting Valuation Specialists from Fiduciary Status
...stock ownership plans should not be considered fiduciaries under ERISA and recently sent a letter to Senators asking for them to cosponsor S. 1232, a bill that would exempt valuation specialists from that status
Published on August 14, 2012
ERISA Fiduciary Definition - Appraisers of Employee Stock Ownership Plans
...the U.S. DOL should implement rules that would require appraisers of ESOPs to meet minimum qualification requirements, including holding relevant credentials and training, and comply with applicable professional valuation standards
Published on December 30, 2013
AICPA Comments on Proposed Regulations (REG-143316-03) Regarding Alternate Valuation and Post-Death Events - August 8, 2...
This is the 8/8/07 AICPA comments on alternate valuation and the Kohler case regarding post death events. AICPA believes there are multiple problems with the proposed regulations regarding how post-death events may be considered in determining the...
Published on March 15, 2012
AICPA Opposes DOLs Proposal to Change Fiduciary Definition Affecting Business Valuation
The CPA Advocate: May, 2011. Robert Reilly, CPA/ABV testified at a Department of Labor hearing against DOL's proposed changes to the definition of fiduciary.
Published on May 27, 2011
AICPA Comments on Form 8938, Statement of Specified Foreign Financial Assets - October 25, 2012
The AICPA has provided comments on Form 8938, Statement of Specified Foreign Financial Assets, and Instructions to Form 8938 regarding valuation of certain assets
Published on October 25, 2012
Take Action Legislation Affecting ESOP Appraisers
The AICPA urges FVS section members to seek congressional support of legislation to fix DOL fiduciary proposal on ESOP appraisers S. 273/HR 2041.
Published on September 18, 2013
AICPA Urges Congress to Prevent Labor Department from Expanding the Definition of a Fiduciary
The CPA Advocate: October, 2013. A new page on the AICPA's website encourages CPAs to write their members of Congress and includes a video that explains the issue.
Published on October 16, 2013
Estate Tax Provisions in the Presidents Fiscal 2013 Budget Proposals
This page includes a discussion on the President's fiscal 2013 budget tax proposals regarding estate taxes, including the proposal on intentionally defective grantor trusts.
Published on April 03, 2013