Relief for Missed Portability Elections
In this podcast, Bob Keebler covers Revenue Procedure 2014-18, which provides a simplified method for certain taxpayers to obtain an extension of time...
AICPA Insights
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AICPA Insights is the official blog for the American Institute of CPAs. AICPA Insights features posts from AICPA staff on a variety of topics affecting the accounting profession, the Institute and its members.
Interview with Team Who Wrote Net Investment Income Tax
Bob Keebler interviews David Kirk and Adrienne Mikolshek, part of the team who wrote the Net Investment Income Tax regulations, to help members unders...
Explore the New IRS Form for Net Investment Income Tax
Bob Keebler goes line by line through Form 8960, Net Investment Income Tax for Individual, Estates and Trusts, to help members understand key elements...
Understanding and Applying the Statement on Standards in PFP Services
Over the past three decades CPAs have expanded the planning advice they provide to individuals and families as it relates to such areas as estate, ret...
Understanding the 3.8% Net Investment Income Tax and Its Effects
In this podcast, Bob Keebler discusses the impact of the regulations on net investment income tax.
Hot Topics and FAQs from the A and A Technical Hotline
The AICPA Technical Hotline provides non-authoritative advice to members on matters of accounting and financial reporting, audit, attest, compilation ...
10 Things You Should Know About Internal Controls
The following podcast is from the AICPA Insights Live webcast series and covers 10 things one should know about internal controls as presented by Find...
Roth IRA Conversions
The purpose of Roth IRA conversions as it relates to the Net Investment Income Tax is to lower modified adjusted gross income below the threshold amou...
Charitable Remainder Trusts
A Charitable Remainder Trust is a split interest trust consisting of an income interest, which is paid to the donor or other beneficiary during the te...
Year-End Financial Planning: Bracket Management
Because of the multi-dimensional tax environment that now exists post-American Taxpayer Relief Act, CPA financial planners must look at the tax impact...