Latest Articles

September 8, 2017 

Skip Braziel has joined the American Institute of CPAs (AICPA) as vice president of state regulatory and legislative affairs.

September 8, 2017 

Lauren Yost, Chief Operating Officer and Kim Wilson, Chief Programs Officer for NABA will serve as the day-to-day points of contact while the Board of Directors begins the search for Ms. Etienne's replacement. The national staff will continue to ...

September 8, 2017 

Two dozen community college students have been presented with the AICPA Foundation Two-Year Transfer Scholarship award. The scholarship is given to deserving students who are transferring from a two-year college to a four-year college or university to ...

September 8, 2017 

The Angola Africa accounting firm GC-Gestão e Consultadoria, Lda has joined PrimeGlobal's Europe, Middle East & Africa (EMEA) Region.

September 8, 2017 

The AICPA Tax Section has unlocked important disaster-related content on aicpa.org in an effort to help tax practitioners prepare their clients and communities for the aftermath of Hurricanes Harvey and Irma.

September 8, 2017 

interest rates will remain the same for the calendar quarter beginning October 1, 2017.  The rates will be:    four (4) percent for overpayments [three (3) percent in the case of a corporation]; 1 and one-half (1.5) percent for the portion of a corporate overpayment exceeding $10,000; four (4) percent for underpayments; and six (6) percent...…

September 8, 2017 

Four members of the U.S. House of Representatives have sent a letter to the President and CEO of the Internet Corporation for Assigned Names and Numbers (ICANN) to voice concern about ICANN’s recent actions regarding generic top-level domain strings ...

September 8, 2017 

The R&D tax credit is for taxpayers of any size that design, develop or improve products, processes, techniques, formulas or software. It is calculated on the basis of increases in research activities and expenditures; thus it is intended to reward, in...

Craig Smalley

September 7, 2017 

Research shows a large segment of individuals age 65 and over will require one or several types of long-term care help, especially the ones without nearby family. The 2010 U.S. Census reports close to 27 percent of the senior population live at home ...

September 7, 2017 

There are many offshoots of a CRAT, such as a Charitable Remainder Uniform Trust (CRUT). In contrast to a CRAT, the payout provided to the noncharitable beneficiary from a CRUT can be either a fixed amount or a percentage of the FMV of the trust ...

Craig Smalley

September 7, 2017 

REITs were already a good thing for real estate investments. Now with Rev. Proc. 2017-45, they are even better.

Craig Smalley

September 7, 2017 

The report highlights an ongoing sales tax trend of ever-changing and varying sales tax rates across jurisdictions.