2014_IRA_Rollover_Rules_1_.5463919d9ee19

November 12, 2014 

IRS Clarifies IRA Rollover Limit

The Internal Revenue Service has issued new guidance to clarify the impact a 2014 individual retirement arrangement (IRA) rollover has on the one-per-year limit imposed by the Internal Revenue Code on tax-free rollovers between IRAs.

Medical_Marijuana_Tax_28251526_1_.54638ff8305c6

November 12, 2014 

Legal Marijuana, Taxes and Accounting

It seems too early to make any sweeping financial generalizations based on such a short history. Nor am I interested in gauging the social impacts of marijuana legalization, which is both emotionally charged and unlikely to be resolved soon.

Dave McClure

 November SALT Checklist

November 11, 2014 

November SALT Checklist

What should you be doing in your state and local tax practice this month? Here's your SALT checklist for November.

sc_1_.546276bd65115

November 11, 2014 

AICPA Foundation Names Minority Doctoral Fellowship Winners

To help increase the number of CPAs from diverse backgrounds teaching at the college and university level, the American Institute of CPAs has awarded twenty-two scholars the Minority Doctoral Fellowship. The Fellowship, funded by the AICPA Foundation...

merger_puzzle.5436eb547ed6e

November 11, 2014 

14 Must-Have Items in a Firm Merger Letter of Intent

There is no such thing as a standard Letter of Intent (LOI). I’ve seen all types, ranging from some that look like a mini-merger agreement (long and sophisticated) to those consisting of little more than typewritten notes on the buyer’s letterhead (short