While the increased estate tax exemption has virtually eliminated all taxpayers from being subject to the estate tax, there are still some non-estate tax reasons for engaging in various estate planning techniques.
This session will provide an update on the status of CECL, and the evolving best practices related to the implementation, integration and internal control being utilized to achieve a proper transition from current GAAP to the new standard.
In this session, we will build on the session from last year, where we examined an approach to improving the link between fees and value. The approach to pricing innovation depends on the target client segment.
In this session, the attendee will learn how to monetize their practice from a cybersecurity perspective. The presenters will share best practices in this space, including how to identify and offer cyber advisory and attest services.
This presentation will discuss how tax advisors should tell their their wealthy (but not ultra-wealthy) clients who no longer have a Federal estate tax problem because of the very high (and temporarily doubled) applicable exclusion amounts.
Higher education is the number one concern of parents even before their own retirement. More than ever, financial professionals are expected to be able to help clients plan for the future of their children's education as well as themselves.
In this session, we will discuss complexities associated with valuation of small and lower middle market businesses in the context of the business owner’s objective to monetize wealth stored in the company.
As a financial planner, one of the many important aspects of a portfolio that needs to be addressed with care is making sure clients and their families are properly insured to protect their homes, cars, most prized possessions, and overall current
The fallout from the still-unfolding global financial crisis provides several perfect examples of "fat tail" risk, those that flow from the low-probability, high-impact events that generate upheaval more often than we think.
With the passage of the TCJA, Roth IRA conversions have once again become popular. While many professional advisors know about the basic rules of Roth IRAs, they do not understand the economic/tax intricacies associated with them.
This session will provide a summary of recent GAAP changes for shared-based payments as well as discuss examples based on requests submitted to the AICPA technical hotline (such as, profits interests, stock options, etc.).
Implementing the new revenue and lease accounting standards presents difficulties and commitments of resources which can be avoided by preparing financial statements under the Financial Reporting Framework for Small- and Medium-Sized Entities (FRF
The 1992 Journal of Finance publication of Eugene Fama and Kenneth French’s seminal paper, “The Cross-Section of Expected Stock Returns,” changed the way we thought about the diversification of portfolios.
This session will educate on Long Term Care (LTC) insurance. Topics will include LTC basics, costs for care and policy types. This topic is very timely as the media gives it much attention and clients are asking about this type of coverage.
Distributable Net Income (DNI) is the lifeblood of the distribution system applicable to trusts and estates. This session will begin by reviewing what DNI is, how it is calculated and why it is important.
This session is an overview of the advantages of giving appreciated stock to charity, with considerable time devoted to the challenges and solutions when donors own S corporation stock or LLC interests.
As the use of annuities increases, particularly amongst baby boomers planning for retirement, professional advisors face more and more situations where they must properly report on and plan for annuity transactions.
This session will address recently issued GASB Statements and Implementation Guides, focusing on major pronouncements and related implementation guides and major projects and research activities on the GASB’s technical agenda.
In a panel discussion led by Conference Chair Marty Finn and featuring Chair
Emeritus Sid Kess, a panel of tax and financial planning practitioners will explore the expanding role of the CPA in their client’s planning needs and discuss