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Join us Nov. 11-15 at the Francis Marion Hotel. Sessions include:
"Status of Circular 230"
presented by David Golden, Troutman Sanders LLP
"Current Issues With Income Tax Audits"
presented by Jeff Kess and Lance Einstein, Gomel, David & Watson LLP
"10 Steps to Reduce the Risk of an Accounting Malpractice Claim"
presented by J. Randolph Evans, Dentons US LLP
Click here for details about the conference and to register today.
Experience the aloha spirit at the AAA-CPA 2016 Annual Meeting & Education Conference in Maui, Hawaii, at the Wailea Beach Marriott Resort & Spa, June 21-26.
Bask on the beach and surround yourself in luxury at the Four Diamond-rated Wailea Beach Marriott Resort & Spa. Let the spectacular beauty of the area whisk you away to one of the most stunning resorts in Maui. The breathtaking accommodations are between two beaches with pristine white sands and endless views of blue water. Capture the essence of our oceanfront setting from the new infinity-edge pool, which features cabanas and views simply not found at other Maui beach hotels. Enjoy a round of golf at the nearby Wailea Golf Club with its world-class Old Blue, Emerald and Gold courses. Unwind at Mandara Spa, which offers an extensive list of services and treatments unique to the resort.
Click here for details.
It's official — for 2016, the estate and gift tax exemption is $5.45 million per individual, up from $5.43 million in 2015. That means an individual can leave $5.45 million to heirs and pay no federal estate or gift tax. A married couple will be able to shield $10.9 million from federal estate and gift taxes.
The Securities and Exchange Commission reported on its enforcement results in fiscal year 2015, highlighting several cases involving accounting and auditing lapses. In the fiscal year that ended in September, the SEC said it filed 807 enforcement actions covering a wide range of misconduct, and obtained orders totaling approximately $4.2 billion in disgorgement and penalties.
CPA Practice Advisor
As year-end approaches, clients with children in college should be advised to "take what they can get." For middle-to-upper income parents, the two higher education credits in the tax code are phased out based on modified adjusted income. And the tuition-and-fees deduction, which was previously available to some of these parents, expired after 2014.
|| MISSED AN ISSUE OF THE AAA-CPA WEEKLY UPDATE? VISIT AND SEARCH THE ARCHIVE TODAY.
More than two years after the U.S. Supreme Court, in United States v. Windsor, struck down the section of the Defense of Marriage Act that prohibits same-sex marriages, the Internal Revenue Service and the Treasury Department released new proposed regulations clarifying the federal tax rules for married couples.
The National Law Review
According to recent estimates, Chinese investors represented the largest group of foreign investors in U.S. real estate in the second quarter of 2015 with $1.9 billion in acquisitions. In the last 12 months, Chinese investors acquired $5.9 billion in commercial U.S. real estate, and Asia was second overall to Europe for foreign investment in U.S. real estate during this period.
The U.S. has the highest corporate tax rate — 39 percent — among the 20 countries surveyed by the Organization for Economic Cooperation and Development.
Yet the average tax rate of 100 biggest S&P companies in 2014 was 28.4 percent, thanks in part to international taxes that are about 24 percent lower than the U.S. rate, according to WalletHub, a personal finance website.
Study Group: IRS and NYS Tax Collections
AAA-CPA Lunch and Learn at the University of Miami School of Law
Study Group: AICPA Proposed Attestation Independence Rule Changes
2015 Fall Meeting & Education Conference
Study Group: Charitable Lead Trusts
Applying for Federal Not-For-Profit Status
Determining a Worker's Legal and Tax Classification-Employee Versus Independent Contractor
32nd Annual National Institute on Criminal Tax Fraud and 5th National Institute on Tax Controversy
Study Group: Charitable Remainder Trusts
2015 Tax Update
Pretransaction Planning for Selling a Closely Held Business
AAA-CPA Annual Meeting & Education Conference
7701 Las Colinas Ridge, Ste. 800, Irving, TX 75063