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Columns

Home /Columns
Featured

Not-for-Profit Resources

By  Susan B. Anders, PhD, CPA/CGMA

June 2021 0

CPAs in the not-for-profit (NFP) sector are busy keeping up with financial accounting, tax law, technology, and operational changes. Many recent tax provisions affect NFP…

Featured

What to Do About Estate Planning Now

Contemplating the Impact of Proposed Legislation

By  Martin Shenkman, JD, CPA/PFS, AEP

June 2021 0

The past year was a wild one for estate planning, as high-net-worth individuals raced to complete planning before the end of the year, not knowing…

Featured

The Exodus from New York due to COVID-19

Income Tax Residency Considerations

By  Corey L. Rosenthal, JD and Lance E. Rothenberg, JD, LLM

June 2021 0

The coronavirus (COVID-19) pandemic has significantly impacted nearly everything, including businesses, individuals, and CPAs grappling with its effects upon state and local taxation. (Please see…

Uncategorized

Navigating the IRS’s Self-Dealing Rules for Private Foundations

By  Usman Mohammad, JD and Emma Westerhof

June 2021 0

The Donald J. Trump Foundation was undone by alleged acts of self-dealing involving its namesake, Donald J. Trump, who also allegedly used the foundation to…

February/March 2021

Forté Capital’s Selected Statistics

By  CPAJ Staff

April 2021 0

U.S. Treasury Yield Curve The bond market began to exhibit concern about future inflation, as signs of an improving economy and higher prices began to…

Featured

Tax Update Resources

By  Susan B. Anders, PhD, CPA/CGMA

April 2021 0

The 2021 tax season began with a late start date for processing 2020 returns. As the IRS was still attempting to complete work on 2019…

Featured

The COVID-19 Shift

By  Jason L. Ackerman, CPA, CFP, CGMA

April 2021 0

It's safe to say that, for most CPAs, 2020 was probably the craziest year in memory. Setting aside the macro issues, what is fascinating to…

Featured

Changes to ‘Business Activity’ on the Horizon?

Revisions Proposed by the Multistate Tax Commission

By  Corey L. Rosenthal, JD, Arvinder Kaur, CPA and Dilnora Isaeva, CPA

April 2021 0

Although the Supreme Court's decision in South Dakota v. Wayfair [585 US _ (2018); 138 S. Ct. 2080 (2018)] significantly increased the state and local tax…

Featured

How to Delegate Payroll, Employee-Related Tax Filings, and Associated Employer Duties to a Professional Employer Organization

By  Caroline Rule, JD and Russell A.S. Wirth

March 2021 0

Many small- to medium-size businesses struggle with the burdensome costs of administering payroll, employee-related federal and state tax requirements, and other employee benefits. A related…

Featured

IRS Tax Identity Theft and Fraud Resources

By  Susan B. Anders, PhD, CPA/CGMA

February 2021 0

The Internal Revenue Service Criminal Investigation Division's Annual Report for 2020 (Pub 3583: https://www.irs.gov/pub/irs-pdf/p3583.pdf) emphasized coronavirus (COVID-19)-related tax fraud and cybercrimes, along with its more…

December 2021

Forté Capital’s Selected Statistics

By  CPAJ Staff

February 2021 0

Forté Capital's Selected Statistics Chart 1 Non-Farm Payroll The November labor market data was mixed: the unemployment rate dropped 0.2%, to 4.2%. But there were…

Featured

Tax Treatment of Liquidations of Partnership Interests

By  Eric Smith

February 2021 0

The liquidation of a partner's entire partnership interest can take various forms, including payment made by the partnership to the retiring partner in complete redemption…

Featured

Tax Treatment of Liquidations of Partnership Interests

By  Eric Smith

February 2021 0

The liquidation of a partner's entire partnership interest can take various forms, including payment made by the partnership to the retiring partner in complete redemption…

Featured

When Client Relationships Don’t End Amicably

By  Dan Davidson, JD

February 2021 0

It is never pleasant when a client relationship ends on less than amicable terms. This is especially true when the relationship's demise leads to litigation.…

October/November 2021

Forté Capital’s Selected Statistics

By  CPAJ Staff

January 2021 0

Non-Farm Payroll Recent employment data indicates an improving labor market, with 531,000 new jobs filled in October. In addition, the unemployment rate dropped to 4.6%,…

Columns

Forté Capital’s Selected Statistics

By  CPAJ Staff

January 2021 0

ISM Manufacturing Index After a strong rebound in the second quarter, the momentum in the industrial sector is showing signs of slowing. While still in…

It's Amazing What CPAs Can Do: How Technology Drives Entrepreneurship Featured

CPA Firm Websites

Then and Now

By  Susan B. Anders, PhD, CPA/CGMA

December 2020 0

Long-time readers may be aware that the Tech Talk column began as an occasional feature called Website of the Month in 2001. My involvement officially…

Featured

Building a Next-Generation Internal Audit Organizational Structure

By  David Lehmann, CPA

December 2020 0

As internal audit functions adapt, evolve, and transform to meet emerging risks and challenges their organizations face, financial professionals need to consider what the organizational…

Featured

Planning for 2020 by Looking Back to 2012

By  Martin Shenkman, JD, CPA/PFS, AEP

December 2020 0

The year 2012 was monumental for estate and retirement planning. Individuals flooded advisors' offices in the latter part of the year to make gifts to…

Featured

More Bankruptcies, More Opportunities and Challenges for CPAs

By  Sidney Kess, JD, LLM, CPA, Alan Gassman, JD, LLM and Lee Slavutin, MD, CLU, AEP

December 2020 0

From name-brand corporations like JCPenney and Neiman Marcus to small and mid-sized companies, businesses of all sizes are responding to pandemic-related lockdowns by seeking refuge…

Featured

Recent New York Sales Tax Litigation Leaves Auto Dealership at Side of Road

By  Corey L. Rosenthal, JD and Lance E. Rothenberg, JD, LLM

December 2020 0

Routine corporate transactions, including mergers, acquisitions, and reorganizations, can carry significant sales and use tax consequences. If transactions, including intercompany transfers, are not properly evaluated…

Featured

ICYMI | Coronavirus Relief Resources

By  Susan B. Anders, PhD, CPA/CGMA

November 2020 0

Accountants have once again been proving that America does indeed count on CPAs, as they have entered uncharted waters to assist both individuals and small…

Columns

Forté Capital’s Selected Statistics

By  CPAJ Staff

October 2020 0

Forté Capital's Selected Statistics Source: Bureau of Labor Statistics Consumer Price Index The Federal Reserve recently affirmed its commitment to a long-term inflation target of…

It's Amazing What CPAs Can Do: How Technology Drives Entrepreneurship Columns

Resources for Remote Learning

By  Susan B. Anders, PhD, CPA/CGMA

October 2020 0

The shift to online education in Spring 2020 had both positive and negative aspects (see, e.g., Michael Horn, “COVID-19's Ultimate Impact on Online Learning: The…

Featured

How COVID-19 Is Accelerating Change in CPA Firms

By  Jason L. Ackerman, CPA, CFP, CGMA

October 2020 0

Before the coronavirus (COVID-19) pandemic, change was evolving in accounting firms. CPA firms were already seeing a movement away from time-based billing, an increase in…

Featured

Proposed Regulations Provide Guidance on Deducting Fines and Penalties Paid to the Government

Important Questions Still Remain

By  Kevin M. Flynn, JD

October 2020 0

Since 1969, Internal Revenue Code (IRC) section 162(f) has disallowed an ordinary and necessary business deduction in computing taxable income for any civil or criminal…

Featured

COVID-19 and the ‘Great Lockdown’

Telework Multistate Tax Considerations

By  Corey L. Rosenthal, JD and Lance E. Rothenberg, JD, LLM

September 2020 0

The COVID-19 pandemic has had a profound impact on, well, nearly everything, including businesses, individuals, and CPAs grappling with its effects upon state and local…

Featured

Ten Questions on COVID-19 and Charitable Giving

By  Lori Rothe Yokobosky, CPA, MST,

September 2020 0

The COVID-19 pandemic has raised many questions about charitable giving and on the timing of required filings for many exempt organizations. Many of those questions…

Featured

Cybersecurity Risk Considerations for 401(k) Plans

Mitigating Plan Sponsor Liability

By  Sheldon M. Geller, JD, CPA

September 2020 0

Many 401(k) plan sponsors mistakenly believe that when they delegate responsibilities to a record-keeping service provider, they have no liability for cybersecurity breaches. One recent…

Featured

Cybersecurity Resources for a Remote Workforce

By  Susan B. Anders, PhD, CPA/CGMA

September 2020 0

It is no secret that CPAs have faced an increasing level of cyber-security threats, even under normal conditions. Audit Analytics reports in its June 2020…

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Our Latest Content

  • ICYMI | How Independence and Commercialism Can Coexist July 2022
  • ICYMI | Implementing CECL During the Pandemic June 2022
  • ICYMI | The State of the Profession June 2022
  • ICYMI | Exploring the Gender Gap June 2022
  • CPAJ News Briefs: FASB, GASB, PCAOB June 2022












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