Planning After ATRA and the Net Investment Income Tax Toolkit
|Planning After ATRA and the Net Investment Income Tax
The American Taxpayer Relief Act of 2012 (ATRA) and Net Investment Income Tax (NIIT) have added more complexity to planning given that you now have to navigate through a multi-layer tax system in conjunction with running multi-year scenarios to gain a clear picture of the tax landscape in order to advise your clients on virtually all of their personal financial planning decisions. CPA financial planners now have an unprecedented opportunity to demonstrate their value to clients by providing guidance, planning, and tax expertise. This toolkit includes education and resources to plan post-ATRA and for the new Net Investment Income Tax.
- Section 7216: Guidance and sample consent forms to comply with regulations involving disclosure and use of tax return information by tax return preparers. Download customizable versions of consent forms.
- The CPA’s Guide to Financial & Estate Planning: provides guidance to CPAs advising clients in estate, tax, retirement, investment and risk management matters
- Analysis of a Tax Return: Use this checklist developed by leading CPA financial planners to find planning opportunities in your tax practice.
- AICPA Tangible Property Resources: Overview of the tangible property regulations, links to current and previous regulations, sample IRC 3115 resources (for applicable businesses), repair regs flowchart, sample client letter, and more
- Tax Season Resources: Checklist to identify PFP opportunities as you analyze your clients’ tax returns, checklist to have clients fill out as you meet with them during tax season, popular guides, FAQs, webcast and podcast recordings, client communications content, and more
- The Rebirth of Roth: A CPA's Ultimate Guide for Client Care
- Resources to Save Time During Tax Season
- Planning for Same-Sex Couples: How DOMA's Strike Down Impacts Planning
- Resources to Integrate Planning Into Your Tax Practice
- PFP News: weekly e-newsletter keeps members abreast of new resources and events in all financial planning areas, including tax planning
- Planner: bi-monthly, quick read newsletter focusing entirely on financial planning issues from thought-leaders
- Financial Planning Digest: twice-weekly e-newsletter containing updates on trends, news, legislation and events of interest to CPAs
- Legislative & Regulatory Advocacy & Updates: AICPA advocacy and leg/reg updates on tax legislation
- Additional resources on the Net Investment Income Tax
- Upcoming Webcasts (PFP/PFS members receive 4 complimentary CPE accredited PFP Section-sponsored webcasts on an annual basis and discounts on all other CPE-accredited PFP Section-sponsored webcasts available for purchase)
- Tax Planning Events Library (all free to PFP/PFS members without optional CPE)
- Planning After ATRA Webcasts Series (all free to PFP/PFS members without CPE in learning library)