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October 17, 2013
Tax Insider
  IN THIS ISSUE:   > Articles   > Sponsored Editorials   > News   > Advertisement: Special Focus Report   > CPA News to Know   > Webcasts   > Video  
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HD Vest Financial Services  Reinvent Yourself  Download: 8 Wealth Management Issues & Form 1040 White Paper
Rollovers as business startups: A guide to using retirement funds to start a business
By Thomas R. Wechter, J.D.
Since the economic downturn, thousands of new businesses have been financed by retirement funds without triggering taxes or early-distribution penalties.
Can the IRS regulate all return preparers?
By Annette Nellen, Esq., CPA
A district court says the IRS cannot regulate all return preparers, but what might an appeals court say?
The IRA Distribution Rules: IRS Compliance and Audit Issues
CPA Client Bulletin Select
Accountant's Business Manual
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GruntWorx  Marketing 101: Tax Preparation Internships
Sponsored Editorials
  HD Vest Financial Services  
The truth about holistic advice
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Kyocera takes on Fujitsu
Sponsored by GruntWorx
This article examines the growth in the document management and scanner markets driven by demand for digital content on mobile devices.
  Drake Software  
The tax return preparation market in 2013
Sponsored by Drake Software
A review and forecast of the marketplace for companies engaged in the preparation of individual and business tax returns.
  NFP Life  
DOMA's definition of marriage found unconstitutional: Now what?
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When the U.S. Supreme Court invalidated DOMA's definition of marriage, it fundamentally altered the baseline assumptions for planning for married same-sex couples (MSSCs), particularly in regard to federal income, Medicare, and transfer taxes, as well as the availability of employee and federal benefits. The DOMA decision leaves both MSSCs and those that provide employee or other benefits to spouses of MSSCs with many questions and in urgent need of planning advice.
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Streamlined procedures for post-Windsor FICA refunds are released
The IRS has issued procedures for employers to follow when filing claims for overpaid FICA taxes paid on employer-provided benefits for same-sex spouses.
IRS updates special per diem rates for 2013-2014 travel expenses
The IRS issued its annual updates of special per diem rates for use in substantiating certain business expenses taxpayers incur when traveling away from home on or after Oct. 1.
Orthodontist sues to reinstate employer mandate in health care law
A Florida orthodontics practice has filed suit to stop the one-year delay in the requirement that large employers provide minimum health coverage for their employees.
Tax Court holds assumption of estate tax liability may reduce value of gift
In a break from a prior decision, the Tax Court held that the value of a taxpayer's gift to her daughters was reduced when she required them to pay any estate tax liability that would be due if she died within three years.
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Advertisement: Special Focus Report
Payroll: Ready to boost your bottom line and client relationships?
Sponsored by Intuit, Paychex, SurePayroll, AccountantsWorld, ADP and Care.com HomePay
Wage and tax calculations, IRS requirements, 401(k) contributions, and more are tasks that can make payroll a challenge-and a thriving service area for CPAs. In this report, executives in payroll and HR discuss the benefits and top features of client payroll systems and the effect of technology.
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Thomson Reuters Checkpoint  Easily find available tax credits and incentives with the new Credits and Incentives Pinpointer.
New In The Store
  AICPA Sophisticated Tax Planning for Your Wealthy Clients Virtual Conference
Nov. 18–19. Live broadcast of the entire main conference, as well as your choice of seven sessions, is available this year from the AICPA Sophisticated Tax Planning for Your Wealthy Clients Conference. Obtain the latest updates, cutting-edge strategies, and governmental regulations that affect affluent individuals.
  CPA Client—Advances in Tax Planning 2013
Optimize your year-end client and prospect communications with this topical, timely year-end tax planning content for your clients. Now available in a flexible, editable MS Word format that can be used through a wide variety of channels, as well as a polished PDF newsletter format that can be used as-is via direct mail, e-mail, or your firm's website.
  1040 Tax Return Update: The Latest Individual Tax Developments
Learn how to apply the latest tax law changes when preparing federal income tax returns.
  Individual Tax Review Series
This course covers the latest tax developments, drilling down into specific tax areas for a comprehensive overview of individual federal tax matters.
Didn't find what you were looking for? Visit the AICPA Store
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AICPA Member Discount Program
  Office Depot(R)  
Introducing exclusive AICPA member pricing on select Apple® iPad® models with Office Depot®. Click here for details.
AICPA members receive double discounts on select Dell products now through 10/31/13. Click here for details.
  Bank of America  
AICPA offers both personal and business Visa® credit cards with rewards programs. Click here for details.
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Thomson Reuters Affordable CPE
Sponsored Links
Meet CPE requirements without breaking the bank: online, webinar, more!
GruntWorx: Free demo
Quickly locate available state, local and federal tax credits with the new Credits and Incentives Pinpointer on Checkpoint.
Drake Software  Tax Preparation Marketplace
CPA News to Know
1 The tax realities of "Breaking Bad"
1 New York state proposes to regulate tax return preparers
1 AICPA recommends simplifying the Marketplace Fairness Act
1 New procedures for equitable innocent spouse relief are released
1 Repair regulations are finally issued
1 AICPA comments on conversions of partnerships to disregarded entities
NFP Life  Give your clients the complete financial solutions they need. Partner with NFP Life.
Upcoming AICPA Webcasts
  Oct. 21 Form 990: A Comprehensive Approach to Accurate Preparation
  Oct. 22 Small Business Stock Tax Incentives—Tax Incentives for Investments in Start-ups and Small Business
  Oct. 23 Final "Repair" Regulations Dissected
  Oct. 24 AICPA/Export Assist Inc Export Tax Benefits Session 1
  Oct. 29 Washington Tax Brief
    View webcast calendar
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