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James A.J. Revels, CPA

Home /James A.J. Revels, CPA
Feature Articles

ICYMI | Tax Cuts and Jobs Act: Impact at Different Stages of Life

By  James R. Grimaldi, CPA, James A.J. Revels, CPA and Sidney Kess, JD, LLM, CPA

October 2019 0

The Tax Cuts and Jobs Act of 2017 (TCJA) made dramatic changes to the rules for individuals that affect tax planning at all stages of…

Featured

ICYMI | Tax Cuts and Jobs Act: Impact on Individuals at Different Stages of Life

By  James R. Grimaldi, CPA, James A.J. Revels, CPA and Sidney Kess, JD, LLM, CPA

June 2019 0

The Tax Cuts and Jobs Act of 2017 (TCJA) made dramatic changes to the rules for individuals that affect tax planning at all stages of…

Featured

ICYMI | Getting Divorced under the Tax Cuts and Jobs Act

By  Sidney Kess, JD, LLM, CPA, James A.J. Revels, CPA, James R. Grimaldi, CPA and Thomas K. Lauletta, JD

February 2019 0

Despite the best of intentions when couples say, “I do,” more than a few will find themselves eventually saying, “I don't.” Aside from the emotional…

Featured

ICYMI | Getting Married Under the Tax Cuts and Jobs Act

By  Sidney Kess, JD, LLM, CPA, James A.J. Revels, CPA, James R. Grimaldi, CPA and Thomas K. Lauletta, JD

February 2019 0

More than 2.1 million couples get married in the United States each year (http://www.cdc.gov/nchs/nvss/marriage_divorce_tables.htm). Few probably give any thought to the tax implications of their…

Featured

Tax and Financial Aspects of Casualty and Disaster Losses under the Tax Cuts and Jobs Act

By  Sidney Kess, JD, LLM, CPA, James R. Grimaldi, CPA, James A.J. Revels, CPA and Thomas K. Lauletta, JD

November 2018 0

Individual and business taxpayers may experience financial losses resulting from sudden damage or destruction to their property. Physical loss due to fire, windstorms, hurricanes, and…

Featured

Paying for Higher Education under the Tax Cuts and Jobs Act

By  Sidney Kess, JD, LLM, CPA, James R. Grimaldi, CPA, James A.J. Revels, CPA and Thomas K. Lauletta, JD

October 2018 0

For most students, the price of higher education is steep and getting steeper. Annual increases in the cost of higher education have consistently outpaced the…

Featured

Getting Married

A Tax Perspective Under the Tax Cuts and Jobs Act

By  Sidney Kess, JD, LLM, CPA, James A.J. Revels, CPA, James R. Grimaldi, CPA and Thomas K. Lauletta, JD

October 2018 0

More than 2.1 million couples get married in the United States each year (http://www.cdc.gov/nchs/nvss/marriage_divorce_tables.htm). Few probably give any thought to the tax implications of their…

Featured

Getting Divorced

A Tax Perspective under the Tax Cuts and Jobs Act

By  Sidney Kess, JD, LLM, CPA, James A.J. Revels, CPA, James R. Grimaldi, CPA and Thomas K. Lauletta, JD

October 2018 0

Despite the best of intentions when couples say, “I do,” more than a few will find themselves eventually saying, “I don't.” Aside from the emotional…

Feature Articles

Selling and (Perhaps) Buying a Home under the Tax Cuts and Jobs Act

By  Sidney Kess, JD, LLM, CPA, James A.J. Revels, CPA, James R. Grimaldi, CPA and Thomas K. Lauletta, JD

October 2018 0

Buying or selling a home is one of the most significant financial transactions many individuals engage in. The authors examine the various ways in which…

Featured

Adding a Legacy Division: Providing Taxpayers with Peace of Mind

By  Sidney Kess, JD, LLM, CPA, Carol R. Kaufman, James R. Grimaldi, CPA and James A.J. Revels, CPA

October 2018 0

Because of the Tax Cuts and Jobs Act (TCJA), more individuals—90% of taxpayers, by some estimates—will decide to prepare their own tax returns. With the…

Featured

Financial Planning for Workers in the Gig Economy

By  Sidney Kess, JD, LLM, CPA, James R. Grimaldi, CPA and James A.J. Revels, CPA

September 2018 0

The gig economy is a sector of the workforce in which people do not have long-term employment. Those in the gig economy are contingent workers—freelancers,…

Featured

Financial Knowledge for Recent Graduates

By  Sidney Kess, JD, LLM, CPA, James R. Grimaldi, CPA and James A.J. Revels, CPA

September 2018 0

Young people are not taught enough about financial literacy. Schools do not teach kids the basics about the value of money, how to save, how…

Featured

Getting Older Without Family

Addressing Personal, Legal, and Financial Concerns

By  Sidney Kess, JD, LLM, CPA, James R. Grimaldi, CPA, James A.J. Revels, CPA and Elizabeth Forspan, JD

July 2018 0

The American Association of Retired Persons (AARP) projects that by 2030, approximately 16% of women will be between 80 and 84 years old and childless…

Feature Articles

ICYMI | Financial, Legal, and Tax Concerns about Long-Term Care

By  James R. Grimaldi, CPA, James A.J. Revels, CPA and Sidney Kess, JD, LLM, CPA

June 2018 0

The high costs of long-term care affect an increasing number of individuals and their families. According to Genworth's 2016 Cost of Care Survey (http://bit.ly/2ngymTT), the…

Featured

Moving to Another State

Financial, Legal, and Tax Issues

By  James R. Grimaldi, CPA, James A.J. Revels, CPA and Sidney Kess, JD, LLM, CPA

June 2018 0

Americans average 11.7 moves over their lifetime, according to the U.S. Census Bureau (“Calculating Migration Data Using ACS Data,” http://bit.ly/2pRvXxn). People move because of a job,…

Feature Articles

Planning During Terminal Illness

By  James R. Grimaldi, CPA, James A.J. Revels, CPA and Sidney Kess, JD, LLM, CPA

May 2018 0

In Brief Being diagnosed with a terminal illness is a profoundly emotional event that also raises many important financial questions. Financial planners can help provide…

Featured

First Look at the Tax Cuts and Jobs Act

The Impact on Individuals at Different Stages of Life

By  James R. Grimaldi, CPA, James A.J. Revels, CPA and Sidney Kess, JD, LLM, CPA

May 2018 0

The Tax Cuts and Jobs Act of 2017 (TCJA) made dramatic changes to the rules for individuals that affect tax planning at all stages of…

Featured

Planning for a New Child in the Family

By  James R. Grimaldi, CPA, James A.J. Revels, CPA and Sidney Kess, JD, LLM, CPA

April 2018 0

The birth or adoption of a child brings joy to parents, grandparents, and other family members and friends. It also means financial challenges for families.…

Columns

Planning for Collectibles

By  Sidney Kess, JD, LLM, CPA, James R. Grimaldi, CPA and James A.J. Revels, CPA

March 2018 0

Collectibles, such as art, wine, jewelry, and coins and stamps, have long been important assets to individuals, particularly high-net-worth individuals. Art collectors say that the…

Featured

First Look at the Tax Cuts and Jobs Act of 2017

Impact on Investors

By  James R. Grimaldi, CPA, James A.J. Revels, CPA and Sidney Kess, JD, LLM, CPA

February 2018 0

The year 2017 was a dramatic time for investors. The stock market rose by about 40%, swelling most investor portfolios and retirement savings. The Tax…

Featured

Tax-Efficient Required Minimum Distributions

By  James R. Grimaldi, CPA, James A.J. Revels, CPA and Sidney Kess, JD, LLM, CPA

January 2018 0

Individual retirement accounts are a popular and effective method of saving for retirement. For some individuals, however, there is a catch: starting at age 70½,…

News & Views

ICYMI | Identity Theft

Tax and Financial Considerations

By  James R. Grimaldi, CPA, James A.J. Revels, CPA and Sidney Kess, JD, LLM, CPA

January 2018 0

Identity theft continues to be a serious issue for individuals and businesses. According to Javelin Research's 2016 Identity Theft Study, $15 billion was stolen from…

Featured

Planning for Charitable Giving by High-Income Taxpayers

By  James R. Grimaldi, CPA, James A.J. Revels, CPA and Sidney Kess, JD, LLM, CPA

December 2017 0

(http://bit.ly/2yMsBi1), individuals gave $281.86 billion in 2016, nearly 4% more than the prior year. How do high-income taxpayers—defined here as income of $200,000 or more—fit…

Featured

Tax and Financial Strategies for Windfalls

By  James R. Grimaldi, CPA, James A.J. Revels, CPA and Sidney Kess, JD, LLM, CPA

November 2017 0

Windfalls can come from good fortune, such as winning the lottery—or bad fortune, such as a legal settlement for medical malpractice. Whatever the cause, the…

Featured

Covering Risks through Property/Casualty Insurance

By  Sidney Kess, JD, LLM, CPA, James R. Grimaldi, CPA and James A.J. Revels, CPA

October 2017 0

Most people have risk management needs that go beyond life and health insurance. For familiar coverage, they may be price-conscious, looking for the least expensive…

Featured

ICYMI | Paying for Higher Education

By  James R. Grimaldi, CPA, James A.J. Revels, CPA and Sidney Kess, JD, LLM, CPA

September 2017 0

For most students, the price of higher education is steep and getting steeper. Annual increases in the cost of higher education have consistently outpaced the…

Featured

How a Birthday Impacts Legal, Financial, and Tax Planning

By  James R. Grimaldi, CPA, James A.J. Revels, CPA and Sidney Kess, JD, LLM, CPA

September 2017 0

Birthdays can be important milestones for legal, financial, and tax purposes. For tax purposes, some rules apply on the date of a birthday, some apply…

Tax and Financial Aspects of Disasters in the Wake of Hurricane Harvey Featured

Tax and Financial Aspects of Disasters | In the Wake of Hurricane Harvey

By  James R. Grimaldi, CPA, James A.J. Revels, CPA and Sidney Kess, JD, LLM, CPA

August 2017 0

  With the recent devastation caused by Hurricane Harvey, the editors of The CPA Journal thought it appropriate to re-present this article from December 2016…

Featured

Legal, Tax, and Financial Issues for Working Minor Children

By  Sidney Kess, JD, LLM, CPA, James R. Grimaldi, CPA and James A.J. Revels, CPA

August 2017 0

As the unemployment rate continues to drop and some visa programs are put on hold, an increasing number of younger people may find it easier…

Starting a Business from Home Featured

Starting a Business from Home

Legal, Tax, and Financial Concerns

By  James R. Grimaldi, CPA, Sidney Kess, JD, LLM, CPA and James A.J. Revels, CPA

July 2017 0

It is easy for just about anyone to start a business from home. Whether people have left an office job because of downsizing or retirement,…

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Our Latest Content

  • First Look at the Secure Act 2.0 January 2023
  • CPAJ News Briefs: FASB, IASB, AICPA January 2023
  • Toward Resolving IRS Staffing Shortages January 2023
  • Seven Ways to Decrease Stress at Work January 2023
  • Practice Management and Tax Practice in the Current Environment January 2023












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