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.
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.
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.
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.).
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.
Learning is a vital part of developing, retaining and growing our firms. We will discuss how the changes around us are impacting how we learn and discuss ways to adapt. We will feature firms’ successes in this area.
The impact of the TJCA on the deductibility of state and local taxes has created an additional incentive for taxpayers in high-tax states to move to a low or no-tax state. This session will help participants to:
During this session, with respect to partnerships and partners, we will explore planning opportunities relating to the TCJA. Learning Objectives include:
- The new interest expense limit under section 163(j);
Eric Johnson from Deloitte Tax LLP and Randy Abeles from RSM US LLP will cover recent hot topics for family offices, including recent case law and judicial activity, how the 2017 Tax Cuts and Jobs Act has impacted family offices, a review of famil
Join members of the AICPA’s Individual and Self Employed Tax Technical Resource Panel (ISET TRP) for a debrief of how this past filing season went, along with a review of current legislation developments- including how the AICPA is working to advo