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With the increased demand for financial planners and the integrated nature of clients’ financial situations, CPAs are well positioned to address these needs in an objective and ethical manner. Based on the AICPA Competency Framework: Tax and Personal Financial Planning, these learning resources are designed to help CPA financial planners enhance their competency and understand the knowledge and skills necessary to provide specialized and integrated financial planning engagements whether in tax, estate, retirement, investments or insurance planning.
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Cognitive impairment does not necessarily have to derail your clients’ planning
Clients in the early stages of Alzheimer’s disease may still be able to take part in financial planning. Learn what precautions CPAs need to take.
Article Process, taxation & strategies Foundational
Estate planning for blended families
This column discusses AB trusts and ABC trusts.
Article Trusts Foundational
Valuation of family-owned entities for estate and gift tax purposes under Sec. 2704
This article discusses the rules governing the effects of lapses and restrictions on voting or liquidation rights of owners on the valuation of family-held entities.
Article Tax valuation Intermediate
Trusts and estates: Uses and tax considerations
This article summarizes the general rules related to the income taxation of estates and trusts and much more.
Article Process, taxation & strategies Intermediate
Tax Planning Opportunities for Tax Attributes and the Decedent’s Final Tax Return
This article describes tax planning opportunities to be considered for the final income tax return when the client is approaching death.
Article Reporting & filing requirements Intermediate
Late Portability Elections After the Expiration of Rev. Proc. 2014-18
This article discusses relief available to the executor of an estate that fails to elect portability by failing to timely file an estate tax return.
Article Portability Intermediate
Taxing Emotions: Death, Section 754 Elections and Serving the Client
This blog post provides some simple steps to reduce the confusion and increase the efficiency of executing a will or trust.
Article Process, taxation & strategies Foundational
Why you should review the funding of your clients’ irrevocable trusts
CPAs, their clients, and other advisers should review funded irrevocable trusts for the points described in this article.
Article Trusts Intermediate
Use a Flowchart to Illustrate Client Wealth Transfer Goals
This article discusses how use of a simple flowchart can be an effective tool for ensuring a client’s wealth transfer goals are continually being met.
Article Process, taxation & strategies Intermediate
The Insanity of Inheritance: How to Keep Your Clients Civil and Practical
Inheritance issues brings with it a wide range of emotions that CPA financial planners may need to help clients work through.
Article Estate planning Foundational
Estate Planning for the 99 Percent
With estate tax savings almost a non-issue, CPA financial planners must adjust their approach to motivating the client.
Article Estate planning Intermediate
Estate of Barbara M. Purdue: Family Limited Partnerships and Valuation Discounts
This podcast discusses the facts of the Estate of Barbara M. Purdue case as well as what to consider when planning for your clients.
Video Process, taxation & strategies Intermediate
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