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July 13, 2015

Defined Benefit Plans to Be Prohibited From Replacing Annuities With Lump-Sum Payments

The IRS announced that it will amend the Sec. 401(a)(9) required minimum distribution regulations to prohibit the use of lump-sum payments to replace annuity payments in […]
July 1, 2015

Notice Clarifies Provider List Rules for Charitable Hospital Financial Assistance Policies

The IRS clarified the requirement in Regs. Sec. 1.501(r)-4(b)(1)(iii)(F) that a charitable hospital organization include a provider list in its financial assistance policy. Source:: AICPA – […]
June 26, 2015

Small Business Relief from ACA Penalties Ends June 30

June newsletter Issue Spotlight article discussed Small Business Relief from ACA Penalties Ends June 30. Source:: AICPA – Tax
June 26, 2015

Issues with Individual Taxpayer Identification Numbers (ITINs) and Withholding

Article for June AICPA Tax Section News: Issues with ITINs and Withholding Source:: AICPA – Tax
June 26, 2015

June Tax Power Hour Debrief

Tax Power Hour debrief article of June webcast for Tax Section newsletter Source:: AICPA – Tax
June 26, 2015

Meet the Tax Team

Featured Story for June Tax Section News about the Tax Team. Source:: AICPA – Tax
June 26, 2015

Supreme Court Upholds Health Insurance Subsidies in Federal Exchanges

The Supreme Court upheld the availability of premium tax credits under Sec. 36B when they are provided through health exchanges run by the federal government. Source:: […]
June 22, 2015

February Tax Power Hour Debrief

Debrief from Feb. Tax Power Hour webcast series discussing Tax Season Time Management Tips Source:: AICPA – Tax
June 22, 2015

IRS Issues Final Portability Rules for Estate Tax Exemptions

The IRS issued final rules governing the requirements for electing portability of a deceased spousal unused exclusion amount to the surviving spouse and the rules for […]
March 27, 2015

Former Partner Liable for Trust Fund Penalty

A taxpayer who asserted he was no longer a partner in a business during the periods at issue was nevertheless held to be a responsible person […]
March 31, 2015

Final Regs. Provide Rules for Assessment Limitation Period for Undisclosed Listed Transactions

The IRS issued final regulations regarding the exception to the general three-year assessment limitation period for listed transactions that a taxpayer did not disclose as required […]
March 31, 2015

Qualified Performance-Based Compensation Rules Are Finalized

The IRS issued final regulations regarding the exception under Sec. 164(m)(4)(c) to the $1,000,000 deduction limitation for compensation paid by publicly held corporations to covered employees. […]
April 1, 2015

07-12-2013 Tax E-Alert

In this issue ACA Reporting Delays & Resources on Tax Impact of DOMA Case and more… Source:: AICPA – Tax