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 extensi...
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AICPA Insights
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 Institu...
Episodes
20 of 29 episodesInterview 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 memb...
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 ke...
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 e...
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, co...
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 present...
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 thre...
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 dur...
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...
Proactive Year-End Financial and Tax Planning
Demonstrate your firm's value by understanding and implementing year-end strategies that are timely and beneficial. This AICPA Insights Live...
Year-End Planning: The 3.8% Net Investment Income Tax
Strategies for reducing net investment income include municipal bonds, tax deferred annuities, life insurance, rental real estate, oil and g...
IRS Guidance Following DOMA Decision
In the wake of the Supreme Court’s Windsor decision invalidating a portion of the Defense of Marriage Act, the Treasury Department and the I...
Affordable Care Act Implications You Need to Know Now
In this podcast, Ted Sarenski discusses the latest developments regarding health care reform and the Affordable Care Act, including what wil...
Tax and Estate Planning Following the DOMA Decision
This podcast from Bob Keebler covers tax and estate planning following the Defense of Marriage Act decision by the Supreme Court of the U.S....
Issues Not-for-Profit CPAs Are Managing
The not-for-profit accounting and auditing landscape has undergone significant change in recent years. In this podcast, CPA not-for-profit e...
3 Immediate 2012 Tax Planning Opportunities for Individuals
Bob Keebler discusses three opportunities individuals can take advantage while we wait for final resolution on the "fiscal cliff." I would l...
Charitable Remainder Trust and the 3.8% Medicare Surtax
The 3.8% Medicare surtax on net investment income is set to take effect on Jan. 1, 2013. How this surtax will affect those who are current b...
Estates and Trusts with 3.8% Medicare Surtax
The Supreme Court’s decision upholding the Affordable Care Act confirmed that trusts and estates will be subject to a new 3.8% Medicare surt...
Planning Strategies in Wake of the New 3.8% Medicare Surtax
The Supreme Court’s decision upholding the Affordable Care Act confirmed that taxpayers whose income exceeds a threshold amount will be subj...