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

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As a tax practitioner, you may have contemplated adding personal financial planning services to your practice. There is a natural progression to go from being your client's most trusted tax advisor to also being their most trusted personal financial advisor. But you have questions: will it be profitable? How do I get started? What are other CPA firms doing? All of these questions are addressed in a new research study published by the AICPA's PFP Section that can show you how to expand your services into this lucrative niche area that is a great compliment to your tax practice.

The Personal Financial Planning Section of AICPA and Moss Adams LLP are pleased to announce the results of their first joint study of CPA financial planning and advisory practices- AICPA/Moss Adams CPA Financial Planning Practice Study.

Click here for more information

 
Tax Home > Resources > Trust, Estate and Gift > Tools and Aids

Tools and Aids

This section contains tools, aids, and checklists related to tax, business succession, and estate and gift taxation.

AICPA Guide on Trust Advisory Fees for Form 1041
This practice guide addresses the handing of trust/fiduciary advisory fees after the Supreme Court's decision making these fees subject to the 2 percent floor. Learn More>>

AICPA Practice Guide for Fiduciary/Trust Accounting

This Practice Guide includes the tools and best practices for preparation of a fiduciary (or trust) accounting and understanding the fiduciary duties involved in providing trust and other fiduciary accounting services. Learn More>>

 

Estate Planning Resources

Tax Section Members can access 85 estate planning documents and tools from Forefield Advisors to enhance your practices. Learn More>>

 

IRS Provides Toolkit to Combat Abusive Tax Avoidance and Evasion Schemes

One of the Internal Revenue Service's priorities in 2003 is to combat abusive tax avoidance schemes and the individuals who promote them. To reach the maximum audience, the IRS recognizes the importance of partnering with external stakeholders. Learn More>>

 

AICPA Checklist on Family Limited Partnerships

This is a checklist of issues to consider in yearly administration of family limited partnerships. 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>>

 

Estate Tax Work Paper Procedures and Organization

This tool provides estate tax workpaper procedures, including for the Schedule A—return, legal documents, and general information, as well as for Schedule B—schedule reconciliation workpapers. Learn More>>

 

IRS Revenue Procedures on Charitable Remainder Unitrust (CRUT) Sample Declarations

IRS has provided an annotated sample declaration of trust and alternate provisions that satisfy the requirements of section 664 for inter vivos charitable remainder unitrusts that provide unitrust payments for one measured life followed by a charitable distribution of trust assets. Learn More>>

 

Sample Notice of Late Allocation of GST Exemption and Sample  GST Exemption Allocation

These tools provide a sample transmittal letter for timely or late allocations, sample notice of late allocation of GST exemption, and sample GST exemption allocation language. They should provide a basic framework for communication with your clients and IRS. Learn More>>