PODCAST · business
AICPA Insights
by AICPA Insights
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.
Episodes
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Relief for Missed Portability Elections
In this podcast, Bob Keebler covers Revenue Procedure 2014-18, which provides a simplified method for certain taxpayers to obtain an extension of time to make a portability election. Rev. Proc. 2014-18 provides an automatic extension for certain estates of decedents dying in 2011, 2012 and 2013…
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Interview with Team Who Wrote Net Investment Income Tax
Bob Keebler interviews David Kirk and Adrienne Mikolshek, part of the team who wrote the Net Investment Income Tax regulations, to help members understand the new IRS Form 8960, Net Investment Income Tax for Individuals, Estates and Trusts and the draft instructions.
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Explore the New IRS Form for Net Investment Income Tax
Bob Keebler goes line by line through Form 8960, Net Investment Income Tax for Individual, Estates and Trusts, to help members understand key elements they need to know for tax season.
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Understanding and Applying the Statement on Standards in PFP Services
Over the past three decades CPAs have expanded the planning advice they provide to individuals and families as it relates to such areas as estate, retirement, risk management and investment planning. To adapt to a rapidly evolving profession and regulatory landscape and in addition to the already...
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Understanding the 3.8% Net Investment Income Tax and Its Effects
In this podcast, Bob Keebler discusses the impact of the regulations on net investment income tax.
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Hot Topics and FAQs from the A and A Technical Hotline
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…
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10 Things You Should Know About Internal Controls
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.
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Roth IRA Conversions
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...
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Charitable Remainder Trusts
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...
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Year-End Financial Planning: Bracket Management
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…
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Proactive Year-End Financial and Tax Planning
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.
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Year-End Planning: The 3.8% Net Investment Income Tax
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...
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IRS Guidance Following DOMA Decision
In the wake of the Supreme Court’s Windsor decision invalidating a portion of the Defense of Marriage Act, the Treasury Department and the Internal Revenue Service announced on Aug. 29 that “same-sex couples, legally married in jurisdictions that recognize their marriages, will be treated as...
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Affordable Care Act Implications You Need to Know Now
In this podcast, Ted Sarenski discusses the latest developments regarding health care reform and the Affordable Care Act, including what will be required of health plans offered both through exchanges and employers, the delay to 2015 of the requirement for large employers to offer health…
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Tax and Estate Planning Following the DOMA Decision
This podcast from Bob Keebler covers tax and estate planning following the Defense of Marriage Act decision by the Supreme Court of the U.S. Bob discusses the complexity of moving from a same-sex marriage state to an opposite-sex only marriage state, income tax planning for same-sex married...
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Issues Not-for-Profit CPAs Are Managing
The not-for-profit accounting and auditing landscape has undergone significant change in recent years. In this podcast, CPA not-for-profit experts Chris Cole, Jennifer Hoffman, Frank Jakosz and Andrew Prather discuss current NFP issues that face CPA preparers and auditors and describe how the...
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3 Immediate 2012 Tax Planning Opportunities for Individuals
Bob Keebler discusses three opportunities individuals can take advantage while we wait for final resolution on the "fiscal cliff." I would like to talk about today are gain harvesting to avoid the increase in the capital gains, Roth conversions to avoid the increase in income tax rate and...
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Charitable Remainder Trust and the 3.8% Medicare Surtax
The 3.8% Medicare surtax on net investment income is set to take effect on Jan. 1, 2013. How this surtax will affect those who are current beneficiaries of charitable remainder trusts is a hot financial planning topic. Robert Keebler explores planning for this new surtax and the Treasury...
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Estates and Trusts with 3.8% Medicare Surtax
The Supreme Court’s decision upholding the Affordable Care Act confirmed that trusts and estates will be subject to a new 3.8% Medicare surtax when net investment income exceeds a threshold amount. This year presents an unprecedented opportunity for you to differentiate your firm and services and...
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Planning Strategies in Wake of the New 3.8% Medicare Surtax
The Supreme Court’s decision upholding the Affordable Care Act confirmed that taxpayers whose income exceeds a threshold amount will be subject to a 3.8% Medicare surtax on net investment income, effectively raising their marginal income tax rate. However, whether the Bush era tax cuts will be...
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Key Income Tax Planning Ideas for 2012
This year presents an unprecedented opportunity for you to differentiate your firm and services and show that you provide significant value to your clients by having all of their financial planning needs in mind, including retirement, estate, tax, investment and insurance planning. With so many...
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Proactive Planning with Your Individual Clients during Tax Season
In this audio stream, Lyle, Ted and Scott discuss why 2012 is a critical year to proactively plan with your clients. Hear about planning techniques that need to be considered now given the many unknowns in 2013. Learn about planning opportunities that can be uncovered while you’re preparing your...
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Estate Planning Impact of the President’s Budget Proposals
A 20 minute podcast on the estate planning and financial planning impact of the estate tax provisions in the recently released President’s fiscal year 2013 budget proposal covers various provisions, including those affecting intentionally defective grantor trusts, valuation discounts and grantor...
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Michael Kitces on Cost Basis Reporting Rules
In this audio stream, Michael Kitces covers the new cost basis reporting rules enacted under the Emergency Economic Stabilization Act of 2008. Note that the new tracking rules will require any financial intermediaries (i.e., generally all brokers and custodians, as well as certain other types of...
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Bob Keebler on Refining the Roth Strategy
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...
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New Estate Planning Guidance for Decedents Who Passed in 2010
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...
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Impact of the Debt Ceiling Fallout
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...
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2011 Deaths and Form 706 and Portability - 11/15/2011
The IRS on Sept. 29 issued Notice 2011-82 to alert executors of 2011 estates of the need to file a Form 706 to make the election to transfer a decedent's unused $5 million estate and gift tax exclusion to the surviving spouse. In particular, for the executor of a 2011 estate to make a portability...
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Recent Estate Tax Developments - 9/13/2011
The final Form 706 and instructions were issued early September by the Internal Revenue Service for decedents who died in 2010. For most people who died in 2010, the form and estate tax payment were due Sept. 19. The AICPA requested a 90-day postponement of the due date, and on Sept. 12 the IRS...
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Frequently Asked Questions
How many episodes does AICPA Insights have?
AICPA Insights currently has 29 episodes available on PodParley. New episodes are automatically indexed when they're published to the podcast feed.
What is AICPA Insights about?
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.
How often does AICPA Insights release new episodes?
AICPA Insights has 29 episodes. Check the episode list to see recent publication dates and frequency.
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AICPA Insights is created and hosted by AICPA Insights.
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