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Emma Slack-Jorgensen
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AICPA's Koziel's Take on Helping Clients Navigate the OBBBA
The Trusted Professional
In a column for Bloomberg Tax, AICPA President and CEO Mark Koziel weighs in on how CPAs can best help their clients after…
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Coast-to-Coast Tax Residency: Comparing New York and California Residency Rules
State Taxation
A few years ago, one of the authors examined the trials and tribulations taxpayers face when navigating east-and-west-coast…
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Proposed CAMT Guidance May Have Significant Impact on Asset Management and Real Estate Reporting Part 2
Federal Taxation
To read part 1 of this article, please click here.How are property contributions and distributions with respect to…
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New CFC Rules for 2026: Section 958(b)(4) Restoration and the Foreign Controlled Corporation Provisions
Federal Taxation
Please note, due to changes in the bill, deletions are shown in strikethrough, and substitutions are shown in bold.…
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First Look at the Tax Provisions of “The One Big Beautiful Bill Act”: How It Affects Individuals
Federal Taxation
On Jul. 4, 2025, President Trump signed The One Big Beautiful Bill Act (OBBBA) into law as Public Law 119-21. Title XI of the…
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IESBA Publishes Staff Alert About Private Equity Investment
The Trusted Professional
An International Ethics Standards Board for Accountants' (IESBA) Staff Alert released Jul. 31 highlights the importance …
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IRS Leadership Shakeup Leads to Increased Concerns About Its Compliance Workforce
The Trusted Professional
The IRS lost more of its senior leadership team as questions continue to arise about the efficacy of the remaining compliance…
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FASB Releases Standard Enhancing the Measurement of Credit Losses
The Trusted Professional
On July 30, FASB issued an Accounting Standards Update (ASU) that enhances the guidance on the measurement of credit…
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AICPA Gets Behind Legislation Options for Taxpayers Experiencing Abuse
The Trusted Professional
The AICPA extended its staunch support of legislation Senator John Fetterman (PA-D) introduced that would offer a critical…
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