Based on the AICPA Competency Framework: Tax and Personal Financial Planning, these learning resources - primarily focused on US tax - are designed to help CPAs understand the knowledge and skills necessary to address the needs of their clients and firms.
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This article provides insight on why a married couple's interest in their retirement plan was not considered an asset for purposes of the COD insolvency test.
The Tax Court’s decision in Estate of Bartell alleviates uncertainty about structuring a reverse like-kind exchange intended to qualify for nonrecognition treatment.
Sec. 743(b) adjustments are complex, and multitier partnership structures only exacerbate that complexity. See an illustration of applying the Sec. 743(b) adjustments.
Generational expert Jason Dorsey recommends ways employers can recruit (and keep) members of the often-misunderstood Millennial generation.
Recruiting a diverse workforce can be a challenge. This article discusses how the challenge can be overcome with a commitment to building relationships.
This article illustrates the importance of drafting agreements so the income earned is paid to the correct party when an S corporation is involved.
This article discusses how an external sales and use tax policies and procedures review can help in avoiding problems before they occur.