Articles, Tax Practice Guides & Checklists, Comment Letters, Tools, etc.Discussion Forum, Tax Committees, Member PublicationsAICPA ConferencesTax Section Membership info.Publications, CPE, and Conferences
 
Search

Tax E-Alerts

News you can use on tax regulations, court decisions, legislation, and practice management.

Read the Alerts

Tools and Aids

This section includes toolkits, checklists, and other information related to employee benefit taxation.

 

Materials from the 2007 National Conference on Federal Taxes

PowerPoints and outlines from the 2007 National Conference on Federal Taxes are available to Tax Section members. Learn More>>

 

Retirement Planning Resources

Tax Section Members can access 120 retirement planning documents and tools from Forefield Advisors to enhance your practices. Learn More>>

 

TPA Engagement Letter

This letter authorizes the Plan Administration Firm to conduct specific agreed-upon services under the employer's direction and as required under the employer's plan document. Learn More>>

 

AICPA Guide to Employee Benefit Tax Considerations for Auditors

This Guide outlines the Internal Revenue requirements which will allow auditors to evaluate the status of a qualified employee benefit plan. Learn More>>

 

AICPA PowerPoint Guide to Compliance Testing for Qualified Plans

This Guide presents, in outline format, the steps needed to accomplish compliance testing for qualified employee benefit plans. Learn More>>

 

AICPA Guide to Required Minimum Distributions Outline

This Guide allows practitioners to gain a better understanding of the required minimum distribution rules for retirement accounts. Learn More>>

 

Designing Benefit Plans for Small Business

The forms in this 2007 Guide are used to develop information about both the employer and the employees to allow a consultant to design and incorporates regulatory compliance into the plan. Learn More>>

 

Advanced Planning for IRAs and Qualified Plan Distributions

This material from the 2007 AICPA Advanced Estate Planning Conference covers Advanced Tax Planning for IRA and Qualified Plan Distribution. Learn More>>

 

Providing Written Tax Advice in a Benefits Practice

This outline and PowerPoint presentation focus on the rules that govern the practice of attorneys, CPAs, enrolled agents, enrolled actuaries, and appraisers before the IRS. Particular attention is paid to best practices for providing written tax advice in a benefits practice. Learn More>>

 

AICPA Practice Guide on Plan Governance

This presentation helps the plan sponsor to focus on key issues that are complex or too often ignored which can increase your profile and value to the engagement and is key to maintaining the qualified status of the plan. Learn More>>

 

Employee Benefit Research on the Web

This outline addresses why employee benefits professionals use the Internet for research; the most frequently used Web sites; tips for building an effective keyword search; some advanced features of Google; and some helpful books that describe online research in general. Learn More>>

 

2006 Tax Planning for IRA and Retirement Plan Distribution

This November 6, 2006, outline addresses how to avoid current taxation on an eligible rollover distribution by rolling it into an eligible retirement plan. Many examples are featured throughout the material. Learn More>>

 

Retirement Planning for Public Company Executives and Employees

This presentation addresses what you can do to help your clients, including: (1) Tax rules surrounding stock options and restricted stock; (2) How to interpret the new deferred compensation tax rules; and (3) Strategies for minimizing the risk in restricted stock and common stock holdings. Learn More>>

 

Benefit Concerns in Mergers and Acquisitions

This outline and PowerPoint presentation focus on the compensation and benefit issues associated with a merger and acquisition including compensation deductions associated with option cashouts and exchanges, planning for maximizing deductions for various parties for the contributions to benefit plans and considerations in deciding whether to merge or terminate plans associated with benefit plans. Learn More>>

 


2006 AICPA 401(k) Plan Practice Guide
Tax Section Member
This Guide offers tax practitioners a resource for general information used by individuals who provide record keeping or allocation services to qualified retirement plans and specifically addressing the issues related to 401(k) plans. Learn More>>