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.
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.
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 Tax Cuts and Jobs Act (TCJA) 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:
This session will start with a review of the mechanical basics of Qualified Opportunity Funds (“QOFs”). From here an extended dialogue will be opened-up about real life and practical applications in using QOFs.
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);
In this exclusive women’s wine tasting and networking event, presented by Chase Ink®, world-renowned LPGA golfer, Cristie Kerr, will take us through her journey of turning her passion for wine into a successful business with the creation of Kerr C
John Elway, Hall of Fame quarterback, General Manager and President of Football Operations for the Denver Broncos and entrepreneur, discusses how managing a football team is similar to running a business – and the secret to succeeding at both.
The digital era has brought about a blistering pace of change that’s only getting faster. It’s rapidly resetting consumer expectations and challenging organizations to disrupt themselves to remain relevant.
Many things come out in a divorce, not least of which are tax and financial planning issues like undisclosed foreign bank accounts, fraudulent returns, etc. The 2017 Tax Act has also impacted tax planning around divorces.
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
This session will cover major changes to depreciation, bonus depreciation and cost recovery. This session will also illustrate depreciation planning regarding the Sec. 199A pass-through deduction, Sec.
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