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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.

Popular episodes

Relief for Missed Portability Elections

Feb 14 • 09:09
In this podcast, Bob Keebler covers Revenue Procedure 2014-18, which provides a simplified method for certain taxpayers to obtain an extension of time to make a portability election. Rev. Proc. 2014-18 provides an automatic extension for certain estates of decedents dying in 2011, 2012 and 2013 to elect portability. The extension applies to estates that would otherwise not...

Interview with Team Who Wrote Net Investment Income Tax

Jan 29 • 40:52

Explore the New IRS Form for Net Investment Income Tax

Jan 24 • 26:01

Understanding and Applying the Statement on Standards in PFP Services

Jan 21 • 45:52
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, retirement, risk management and investment planning. To adapt to a rapidly evolving profession and regulatory landscape and in addition to the already existing regulatory framework for CPAs, the AICPA is promulgating the Stateme...

Understanding the 3.8% Net Investment Income Tax and Its Effects

Jan 16 • 36:09

Hot Topics and FAQs from the A and A Technical Hotline

Dec 24 • 54:36
The AICPA Technical Hotline provides non-authoritative advice to members on matters of accounting and financial reporting, audit, attest, compilation and review service standards. This podcast, the AICPA Insights Live webcast on Nov. 22, addresses some of the more commonly asked questions over the past year in the areas of audit, attest, compilation and review engagements....

10 Things You Should Know About Internal Controls

Dec 10 • 01:02:30

Roth IRA Conversions

Dec 3 • 12:22
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 amount over the long-term. Some benefits of Roth conversions include lower overall taxable income, tax-free compounding, no required minimum distributions at age 70 ½, tax-free withdrawals for beneficiaries and more effective fun...

Charitable Remainder Trusts

Nov 26 • 13:54
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 term of the trust, and a remainder interest, which is paid to the designated charity. The purpose of this strategy is to harbor net investment income in a tax-exempt environment while leveling income over a longer period of tim...

Year-End Financial Planning: Bracket Management

Nov 12 • 12:34
Because of the multi-dimensional tax environment that now exists post-American Taxpayer Relief Act, CPA financial planners must look at the tax impact on clients’ financial plans through a 5 to 10 year horizon. Ordinary income tax rates from the Bush Administration were made permanent. The capital gains rate increased from 15% to 20% for taxpayers with income greater than ...

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