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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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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
Sale of a residence in a QPRT
This item explores what happens if the residence is sold during the QPRT term.
Article Gift tax Foundational
Marriage Equality: Taxes, Death, and Everything in Between
This item discusses the tax implications of the Internal Revenue Code's recognition of the married status of same-sex couples.
Article Reporting & filing requirements Foundational
Getting in shape for tax season
As CPAs and their staffs train and ready their equipment, they might add these reminders of what’s new and notable for 2016 returns.
Article Credits Intermediate
Understanding Qualified Domestic Trusts and Portability
This article discuses how transfer-tax rules for noncitizen spouses differ from the transfer-tax rules that apply to spouses who are U.S. citizens or residents.
Article Estate tax 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
Post Initial Trust Term QPRT Considerations
This article discusses the tax treatment of qualified personal residence trusts, particularly if the donor outlives the term of the trust.
Article Gift tax Intermediate
Estate basis consistency and reporting: What practitioners need to know
A new law imposes an elaborate reporting regime for values of estate property and consequences for failures. This article will help you understand the requirements.
Article Estate tax Intermediate
Tax Considerations for Divorcing Spouses
This article outlines considerations for managing and correctly timing a marital property settlement from a tax perspective.
Article Specialized issues Intermediate
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