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Richard L. Russell, JD, CPA

Home /Richard L. Russell, JD, CPA
Featured

Untangling the Inherited IRA Rules, Part II

COVID-19 and Other Updates

By  Richard L. Russell Jr., JD, CPA, Richard L. Russell, JD, CPA and Sheri L. Betzer, CPA, CFE

April 2021 0

In Brief Retirement has always required difficult choices and prudent planning. A myriad of regulatory changes and emergency legislation passed to address the coronavirus (COVID-19)…

Letters to the Editor

Inherited IRAs Pose Many Issues

By  Ronald Latz, CPA and Richard L. Russell, JD, CPA

October 2018 0

I read the May 2018 CPA Journal article, “Untangling the Inherited IRA Rules” by Richard L. Russell Jr., Richard L. Russell, and Kristina Kesselring (http://bit.ly/2NeUw1F). One…

Featured

Untangling the Inherited IRA Rules

Retiring Baby Boomers and the Impending Transfer of Wealth

By  Richard L. Russell Jr., JD, CPA, Richard L. Russell, JD, CPA and Kristina Kesselring, CPA

June 2018 0

As the baby boomers enter their sunset years, many of them will use traditional Individual Retirement Accounts (IRA) to support themselves in retirement. For a…

Featured

Estate Basis Consistency Rules Create Uncertainty for Executors and Beneficiaries

By  Richard L. Russell Jr., JD, CPA and Richard L. Russell, JD, CPA

June 2018 0

Over the next 20 to 30 years, the United States is expected to experience one of the largest transfers of wealth in modern world history…

Featured

IRC Section 162 and Deductible Business Expenses for Marijuana Dispensaries

The Taxation of Breaking Bad

By  Richard L. Russell Jr., JD, CPA and Richard L. Russell, JD, CPA

October 2017 0

On July 5, 2014, Governor Andrew Cuomo signed New York Assembly Bill 6347, permitting the medical use of marijuana in the state. This continued a…

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  • Regulators and Standard Setters: Updates and Panel Discussion March 2023
  • Adapting to Constant Change March 2023
  • CPAJ News Briefs: FASB, PCAOB, IASB March 2023
  • Critical Audit Matter Reporting March 2023
  • Reassessing the Erroneous Refund Penalty March 2023












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