Cover image of AICPA Insights
(6)
Business
Investing

AICPA Insights

Updated 5 days ago

Business
Investing
Read more

AICPA Insights is the official blog for the American Institute of CPAs. AICPA Insights features posts from AICPA staff on a variety of topics affecting the accounting profession, the Institute and its members.

Read more

AICPA Insights is the official blog for the American Institute of CPAs. AICPA Insights features posts from AICPA staff on a variety of topics affecting the accounting profession, the Institute and its members.

iTunes Ratings

6 Ratings
Average Ratings
5
0
0
0
1

iTunes Ratings

6 Ratings
Average Ratings
5
0
0
0
1
Cover image of AICPA Insights

AICPA Insights

Updated 5 days ago

Read more

AICPA Insights is the official blog for the American Institute of CPAs. AICPA Insights features posts from AICPA staff on a variety of topics affecting the accounting profession, the Institute and its members.

Rank #1: New Estate Planning Guidance for Decedents Who Passed in 2010

Podcast cover
Read more
Notice 2011-66 provides guidance for executors of estates of decedents who died in 2010 regarding the time and manner of choosing to opt out of the estate tax have the carryover basis rules apply. Revenue Procedure 2011-41 provides safe harbor guidance regarding property acquired from estates of decedents who died in 2010. This audio stream provides an overview of the guidance and strategies to assist advisers and clients in making decisions.

Dec 30 2011

18mins

Play

Rank #2: Impact of the Debt Ceiling Fallout

Podcast cover
Read more
Have your clients been asking you tough questions about the current U.S. fiscal situation in this time of uncertainty? "Should I change my asset allocation? Should I put money in gold? Should I get out of the stock market as a whole?" This audio stream provides an overview of where the U.S. is right now from a market, economic and fiscal standpoint and also suggests various tax-motivated strategies that you might want to pursue with your clients. Note: This was recorded prior to Standard and Poor’s lowering of the U.S. credit rating.

Dec 26 2011

25mins

Play

Rank #3: Bob Keebler on Refining the Roth Strategy

Podcast cover
Read more
In this audio stream, Bob Keebler covers the new thinking as it relates to Roth planning given market volatility. Key considerations include: Opportunistic conversions (i.e., optimizing Roth segregation strategies, which focus on the volatility of the stock market); Hedging against increased tax rates; Tactical planning (i.e., net operating losses); and the annual Roth conversion strategy. Important to note is that conversions to Roth 401(k)s cannot be recharacterized.

Jan 02 2012

18mins

Play

Rank #4: Hot Topics and FAQs from the A and A Technical Hotline

Podcast cover
Read more
The AICPA Technical Hotline provides non-authoritative advice to members on matters of accounting and financial reporting, audit, attest, compilation and review service standards. This podcast, the AICPA Insights Live webcast on Nov. 22, addresses some of the more commonly asked questions over the past year in the areas of audit, attest, compilation and review engagements. Highlights include the new clarified audit standards, verification requests, supplementary information and Service Organization Controls reporting.

Dec 24 2013

54mins

Play

Rank #5: 10 Things You Should Know About Internal Controls

Podcast cover
Read more
The following podcast is from the AICPA Insights Live webcast series and covers 10 things one should know about internal controls as presented by Findley Gillespie and Steven Gin of Moss Adams.

Dec 10 2013

1hr 2mins

Play

Rank #6: Roth IRA Conversions

Podcast cover
Read more
The purpose of Roth IRA conversions as it relates to the Net Investment Income Tax is to lower modified adjusted gross income below the threshold amount over the long-term. Some benefits of Roth conversions include lower overall taxable income, tax-free compounding, no required minimum distributions at age 70 ½, tax-free withdrawals for beneficiaries and more effective funding of the "bypass trust." Converting to a Roth IRA creates opportunities to reduce the overall size of the estate and to take advantage of greater tax-free yields and favorable tax attributes. Bob Keebler walks you through the mathematics of conversion through examples, tactical considerations and a four-step process for Roth conversion planning.

Dec 03 2013

12mins

Play

Rank #7: Charitable Remainder Trusts

Podcast cover
Read more
A Charitable Remainder Trust is a split interest trust consisting of an income interest, which is paid to the donor or other beneficiary during the term of the trust, and a remainder interest, which is paid to the designated charity. The purpose of this strategy is to harbor net investment income in a tax-exempt environment while leveling income over a longer period of time to keep MAGI below the threshold amount. CRTs are especially useful when there is a large capital gain that pushes income above the threshold amount. In this podcast, Bob Keebler explores using CRTs in year-end planning strategies for your clients.

Nov 26 2013

13mins

Play

Rank #8: Year-End Financial Planning: Bracket Management

Podcast cover
Read more
Because of the multi-dimensional tax environment that now exists post-American Taxpayer Relief Act, CPA financial planners must look at the tax impact on clients’ financial plans through a 5 to 10 year horizon. Ordinary income tax rates from the Bush Administration were made permanent. The capital gains rate increased from 15% to 20% for taxpayers with income greater than the threshold amounts. Phase-out of personal exemptions and limitations on itemized deductions (Pease) become critical in managing tax brackets by shifting income and deductions into certain years. This podcast from Bob Keebler provides a overview of theory, strategies and case studies in bracket management.

Nov 12 2013

12mins

Play

Rank #9: Proactive Year-End Financial and Tax Planning

Podcast cover
Read more
Demonstrate your firm's value by understanding and implementing year-end strategies that are timely and beneficial. This AICPA Insights Live session discusses the American Tax Payer Relief Act and Net Investment Insurance Tax as it pertains to year-end tax planning.

Nov 08 2013

1hr 7mins

Play

Rank #10: Year-End Planning: The 3.8% Net Investment Income Tax

Podcast cover
Read more
Strategies for reducing net investment income include municipal bonds, tax deferred annuities, life insurance, rental real estate, oil and gas investments, choice of accounting year for estate/trust and timing of estate/trust distributions. Strategies for reducing modified adjusted gross income include Roth IRA conversion, CRTs, non-grantor CLTs, and installment sales. Join Robert Keebler, CPA of Keebler and Associates LLP in this podcast as he walks you through year-end planning for the 3.8% NIIT.

Nov 04 2013

11mins

Play