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Columns

Home /Columns
Columns

Financial Planning Must Drive Estate Planning Decisions, and CPAs Must Lead the Way

By  Martin Shenkman, JD, CPA/PFS, AEP

April 2016 0

Estate planning continues to evolve in ways that enhance the importance of the CPA's role relative to other advisors and to what it has been…

Columns

Assisting Individuals with Charitable Legacies

By  Sidney Kess, JD, LLM, CPA and Edward Mendlowitz, CPA/PFS, ABV

April 2016 0

Many individuals desire to make charitable bequests but are not certain how to do so or how they work. This is an area where a…

Columns

Getting Divorced: A Tax Perspective

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

April 2016 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…

Columns

The Trust Fund Recovery Penalty and Encumbered Funds

By  Henry Stow Lovejoy, JD

April 2016 0

The “trust fund recovery penalty” can impose sizeable liabilities on officers and other employees of financially struggling or failed companies that fail to pay withholding…

Columns

Pay Ratio Disclosure: A Final SEC Rule Laden with Controversy

By  Allan B. Afterman, PhD, CPA

April 2016 0

In August 2015, the SEC, by the narrowest of margins (3 votes for, 2 against), adopted the long-awaited and politically charged rule requiring large U.S.…

Columns

New York State and City Real Estate Transfer Taxes

By  Corey L. Rosenthal, JD, Annie Yang and Stanley Solomon, JD

April 2016 0

The conveyance of real property or an interest therein, whether commercial or residential, is subject to the New York State and City real estate transfer…

Columns

401(k) Plan Design Trends and Insights

By  Sheldon M. Geller, JD, CPA

March 2016 0

CPAs often seek reliable information about 401(k) plan design, investment options, record keeping, and fees. The “BrightScope/ICI Defined Contribution Plan Profile: A Close Look at…

Columns

Getting Married: A Tax Perspective

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

March 2016 0

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

Columns

The New York State Bulk Sale Notification Requirement

By  Corey L. Rosenthal, JD, Fred R. Komarow and Patrick Duffany, JD, CPA

March 2016 0

Many tax professionals who consult on transactions involving the sale of a New York business operation often overlook the state's bulk sale notification requirements, which…

Columns

FASB’s Proposal to Change the Definition of Materiality

The Unexpected Uproar

By  Allan B. Afterman, PhD, CPA

March 2016 0

In September 2015, FASB issued two proposed documents that, if adopted, could change the way the concept of materiality is assessed and applied regarding information…

FASB's Proposal to Change the Definition of Materiality Featured

FASB’s Proposal to Change the Definition of Materiality: The Unexpected Uproar

2016 Max Block Award Winner: Outstanding Article in the Area of Departments/Columns

By  Allan B. Afterman, PhD, CPA

March 2016 0

In September 2015, FASB issued two proposed documents that, if adopted, could change the way the concept of materiality is assessed and applied regarding information…

Columns

Changes to Social Security Optimization Strategies

By  Peter A. Weitsen, CPA

February 2016 0

On November 2, 2015, President Obama signed into law H.R. 1314, the Bipartisan Budget Act of 2015, which made significant changes to Social Security optimization…

Featured

Treating Social Security as an Asset Class

By  Edward Mendlowitz, CPA/PFS, ABV and Sidney Kess, JD, LLM, CPA

February 2016 0

Instead of looking at Social Security as a government entitlement that one should start receiving as soon as eligible, one should consider it an investment…

Columns

European Audit Reform

How It Could Affect U.S. Companies

By  Allan B. Afterman, PhD, CPA

February 2016 0

In April 2014, European Union (EU) legislation was adopted to reform the European statutory audit market. In this context, a statutory audit is a legally…

Columns

State and Local Tax Considerations for Business Acquisitions and Divestitures

By  Corey L. Rosenthal, JD, Patrick Duffany, JD, CPA and Milo W. Peck, JD

February 2016 0

There are several points in a business's life cycle that represent increased risk. One prime example is the buying or selling of all or part…

Columns

The ‘Reasonable Cause and Good Faith’ Defense to Penalties

Lessons from Hobby Loss Cases

By  Henry Stow Lovejoy, JD

January 2016 0

The gold standard for a “reasonable cause and good faith” defense to a tax penalty is reliance on advice from a professional tax advisor who…

Columns

Equity Crowdfunding

The Good, the Bad, and the Potentially Ugly

By  Allan B. Afterman, PhD, CPA

January 2016 0

On October 30, 2015, the SEC issued final rules to implement Title III of the Jumpstart Our Business Startup (JOBS) Act, which amended the Securities…

Featured

Helping Individuals Determine Their Investment Goals

Drafting an Investment Policy Statement

By  Edward Mendlowitz, CPA/PFS, ABV and Sidney Kess, JD, LLM, CPA

January 2016 0

Many individuals are vague or unrealistic about their goals and how to achieve them. CPAs can use their “database” of knowledge of their clients and…

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Our Latest Content

  • Technostress and the Accounting Profession February 2023
  • Diversifying the Audit Profession February 2023
  • Adding Age (A) to DEI Is a Good IDEA February 2023
  • CPAJ News Briefs: FASB, AICPA February 2023
  • Enhancing Employee Resilience February 2023












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