Personal Financial Planning
Preparing for the New Standards in Personal Financial Planning

(March 2015)

Longevity-Pegged Annuities: What CPAs Need to Know about the New Rules
(January 2015)

Choosing an Annuity in 2014: The Effect of Low Interest Rates and Higher Tax Rates (September 2014)

Allocating Portfolio Management Fees (September 2014)

Social Security Benefit Strategies for Baby Boomers (July 2014)

In-Plan Roth Rollovers under the ATRA: A New Opportunity for Younger Taxpayers (April 2014)

20 Questions about Reverse Mortgages: What CPAs Need to Know

The Tax and Financial Implications of Divorce: Alimony, Property Settlements, Custody, and Other Considerations (December 2013)

Deductibility of MBA Education Expenses (September 2013)

Considering Roth IRA Conversions: Is Recharacterization a Viable Option for Taxpayers? (July 2013)

Planning to Avoid the Premature Distribution Penalty: The Benefits and Disadvantages of IRC Section 72(t) (June 2013)

The Benefits of Roth Accounts: Considering Tax Rates Before and After Retirement (May 2013)

Tapping into Social Security: A Framework for Timing Benefits (February 2013)

2012 Year-End Gift Planning:Techniques Available to Taxpayers and Potential IRS Problems (December 2012)

Transfers for Valuable Consideration: Tax Issues when Transferring a Life Insurance Policy (October 2012)

Taking Individual Charitable Giving to Its Limit: Understanding Related Rules and Court Decisions (September 2012)

Choosing an Annuity: What Accountants Need to Know (May 2012)

Senior Citizens and the ‘Marriage Tax’ on Social Security Benefits (February 2012)

Tax Preferences for Education Are Simpler but Not Simple: Maximizing the Available Credits and Deductions (December 2011)

Using IRC Section 127 Plans in a Family Business: Employer-Provided Educational Assistance (November 2011)

Tax Benefits for Higher Education: A Planning Toolbox for CPAs
(October 2011)

What Accountants Should Consider Before Becoming Trustees of Life Insurance Trusts (September 2011)

Price Versus Interest Rate Expectations: Effects on Home-Buyer Decisions (September 2011)

Asset Valuations, Tax Basis, and New Estate Planning Considerations (September 2011)

How Do Tax Returns Affect a Mortgage Application? (September 2011)

Should Home Buyers Choose a Short- or Long-Term Mortgage? (June 2011)

Don’t Let Social Security Torpedo the Roth IRA Conversion Decision
(April 2011)

Planning for Affluent Taxpayers Under the 2010 Healthcare Reform (January 2011)

The ‘Tighten Your Belt, Happy Beneficiaries’ Retirement Strategy: Balancing Withdrawals and Preserving Assets (December 2010)

Creative Uses of Insurance: Consideration for Variable Universal Life Policies (November 2010)

Investment Opportunity Amid Tax Uncertainty (September 2010)

Shining a Light on a Solar Investment (September 2010)

The ‘Personal’ in Financial Planning: The Importance of Counseling Skills in Advising Clients (September 2010)

Analyzing a Roth Conversion (August 2010)

Tax-Free Medical Student Loans Revisited: What Has Changed over the Past Decade? (July 2010)

The Roth Conversion Question: Forecasting Future Market Scenarios Helps Determine the Best Strategy (May 2010)

Section 529 Qualified Tuition Programs: Be Prepared for Changes (April 2010)

The 2010 Roth Revolution: Answers to Frequently Asked Conversion Questions (April 2010)

Reevaluating State-Specific Muni Bond Funds (February 2010)

Investment Planning After the Flood: Charting a Course of Action (December 2009)

Life Cycle Investing: Revisiting an Old Planning Approach (April 2009)

Retirement Planning: Accountants Should Consider Medicare Costs (March 2009)

Tax Implications of Teachers’ Compensation Plan Choices (March 2009)

Master Limited Partnerships: Tax and Investment Issues (December 2008)

The Fiduciary’s Default Investment Choice: Index Funds Provide Some Safe Harbor for Fiduciaries (November 2008)

Social Security Planning: Emphasis on Married Couples (September 2008)

Personal Financial Reporting
Selling a Business: Getting a Price That Meets Future Needs (May 2011)

Bankruptcy
A Primer on Bankruptcy: Protections and Limitations of Chapters 7 and 13

(May 2013)

Banking
The Fundamentals of Bank Accounting: Its Effect on Current Financial System Uncertainty
(March 2013)

Islamic Banking and Finance: Understanding the Basics (January 2013)

Cultural Aspects of Credit Risk Management: A Lesson from the Microfinance Industry (August 2011)

Business Valuation
Minority Interest Discounts: Are They Appropriate in Valuing Noncontrolling Interests in Real Estate Holding Companies?
(March 2014)

Offers as Market Value in an Estate Tax Matter: A Better Indicator than the Traditional Appraisal Methodology (June 2012)

Sale of Private Company Stock to Employees and Other Parties
(January 2012)

Key Person Value Adjustments for Closely Held Corporations: Review and Analysis of Discounts for Estate and Gift Tax Purposes (July 2011)

Risks in Applying the New Business Combination Guidance to Intangible Assets (January 2009)

Financial Management
Securities-Based Lending: An Unknown Solution for Nonprofits
(August 2014)

Bankruptcy Law in Difficult Economic Times (May 2009)

How Safe Are Bank Deposits? (February 2009)

Corporate Finance
Reexamining Corporate Acquisition Strategies: New IRC Section 336(e) Regulations Present Additional Planning Opportunities
(November 2014)

The Impact of Unitary Tax Principles on Multistate Corporations: Variations in Implementation Require Careful Planning (October 2014)

Crowdfunding Provisions under the New Rule 506(c): New Opportunities for Real Estate Capital Formation (June 2014)

Contingent Convertible Bonds: A Case Study in Using and
Accounting for a Hybrid Instrument
(June 2014)

Foreign Currency Matters: New Guidance for Derecognition of Cumulative Translation Adjustments (March 2014)

The Cost of Capital for Middle-Market Companies: Using Middle-Market Finance Theory and the Pepperdine Private Capital Markets Project (March 2013)

The Debate over Fair Value Reporting: Fact or Fiction? Using Benford’s Law to Find Answers (February 2013)

Using Fairness Opinions to Manage Risk in Middle-Market Transactions (March 2012)

Trusts & Estates
IRS Ruling May Open Up a New Estate-Planning Tool: Using the Qualified Disclaimer Provision of IRC Section 2518
(December 2014)

Credit Shelter Trusts Remain Important to Estate Plans: Portability Has Its Limits (September 2014)

The Advantages of Beneficiary-Favored Trusts: Protecting Assets and Preventing Taxation While Retaining Control and Use (January 2014)

Twenty Questions about Using Delaware Trusts (September 2013)

Lifetime Credit Shelter Trusts:Utilizing the Estate and Gift Tax Exemption Before It’s Too Late (December 2012)

Estate Enhancement Plan: A Case Study of Its Process and Benefits (September 2012)

U.S. Estate and Gift Taxation of Nonresident Aliens: An Examination of the Rules and Regulations (April 2012)

Judicial Guidance to Trust Reformation Under IRC Section 2055(e)(3) (October 2010)

Trust-Owned Life Insurance: A Lawsuit Waiting to Happen? (October 2008)

Employee Benefit Plans
Cash Balance Pension Plans: An Opportunity to Maximize Retirement Planning Strategies and Reduce Taxes (December 2013)

Employee Plan ‘Fix-It’ Programs and How to Use Them (November 2013)

The Benefits of Employee Stock Ownership Plans: A Primer for CPAs (April 2013)

Protecting 401(k) Plan Sponsors from Conflicts of Interest (April 2013)

Best Practices for 401(k) Plan Sponsors and Fiduciaries: Revealing the Impact of Recent ERISA Litigation (September 2012)

Service Provider Disclosure Requirements: Practical and Legal Considerations
(July 2012)

Major New Duties for 401(k) Plan Sponsors and Vendors: Expanded Regulations Under ERISA (February 2012)

A Looming Crisis for Pensions: The Funding of Defined Benefit Pension Plans (March 2010)

Not-for-Profit-Organizations
New York Nonprofit Revitalization Act: Its Effect on CPAs, Boards, and Nonprofit Management
(May 2014)

Qualified Conservation Easements: An Analysis of the Valuation Issues and Perpetuity Requirements (August 2013)

Fiduciary Financial Management in Nonprofit Organizations (November 2012)

The Need for Hybrid Businesses: Examining Low-profit Limited Liability Companies and Benefit Corporations (August 2012)

Charities and Terrorist Financing (March 2008)

Family Planning
Below-Market Sales to Family Members: Part Gift–Part Sale Preferable to IRC Section 267 Treatment
(October 2013)

Estate & Retirement Planning
Tax Issues to Consider in Elder Care Planning (March 2015)

Estate Planning
CPAs’ Growing Role in Estate Planning: How to Meet the Needs of the Next Generation
(February 2015)

Life Insurance and Old Cash Value Policies (June 2010)

Recognizing and Avoiding a Will Contest: Keeping the Family Together (July 2009)

Valuation of Lottery Prize Payments for Estate Tax Purposes: An Analysis (June 2007)

Understanding the Pitfalls of Beneficiary Designation Forms (September 2006)

Limited Liability Companies and Estate Planning (March 2005)

Markets & Investments
Investing for Tax-Efficient Income: Alternative Strategies for the Current Environment
(September 2014)

Advising Individuals on Hedge Fund Investments: An Overview of Their Promotion, Regulation, and Performance (September 2013)

Finding Better Investment Trade-Offs: New Solutions for Mitigating Risk (September 2013)

Structured Notes in a Balanced Portfolio: Understanding the Risks and Rewards for Investors (September 2012)

Estimating the Fair Value of Investments in Entities That Calculate Net Value per Share (March 2011)

Mark-to-Market’s Real Role in the Crisis: How Accounting Standards Helped Build the ‘Super Bubble’ (February 2011)

Ratings Users Beware: Using Information from the Credit Default Swap Market to Validate Credit Assessments (January 2011)

Understanding the ‘Flash Crash’: A Perspective for CPAs Advising Investors (January 2011)

Overseeing Investment Managers: 10 Lessons from the Financial Crisis (January 2010)

Succession Planning
Guiding Family Businesses Through the Succession Process: A Step-by-Step Guide for CPA Advisors (March 2009)

Retirement Planning
Developing Strategic Partnerships with Small Businesses in Retirement Planning: A Review of Recent Changes and Plan Design Opportunities
(February 2014)

What If Congress Reneges on Roths? (August 2009)



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