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    Take Action Legislation Affecting ESOP Appraisers

    Article 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

    ERISA Fiduciary Definition - Appraisers of Employee Stock Ownership Plans

    Article The AICPA believes that 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 March 12, 2015

    AICPA Opposes Potential Change in DOL Fiduciary Rule for Appraisers of Employee Stock Ownership Plans

    Newsletter 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

    Department of Labor Reportedly Drops Valuation from Fiduciary Rule

    Newsletter The CPA Advocate: February 25, 2015.  The AICPA believes DOL’s decision to remove appraisers of employee stock ownership plans from its rule on the definition of a fiduciary is a positive outcome.  The rule was first proposed in 2010, was withdrawn in 2011 and is expected to be reissued soon.
    Published on February 24, 2015

    AICPA Opposes DOLs Proposal to Change Fiduciary Definition Affecting Business Valuation

    Newsletter 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 25, 2011

    AICPA Supports Senator Ayottes Bill Exempting Valuation Specialists from Fiduciary Status

    Newsletter The CPA Advocate: August, 2012. The AICPA believes that appraisers of employee 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 15, 2012

    AICPA Urges Congress to Prevent Labor Department from Expanding the Definition of a Fiduciary

    Newsletter 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 17, 2013

    Federal Legislative and Regulatory Issues

    Federal Law This page highlights the advocacy issues in which the Congressional & Political Affairs Team is advocating on behalf of the profession, and also those issues that the team has recently followed.
    Published on March 20, 2015

    CPAs Advocacy on Capitol Hill Gets Results

    Newsletter The CPA Advocate: July, 2013. AICPA Council members and state CPA society staff visited lawmakers in Washington, D.C. to advocate for the accounting profession's legislative goals.
    Published on July 18, 2013

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