AICPA Personal Financial Planning (PFP)

Latest Episodes:

Tax reform: Section 199A final regulations {PFP Section} Jan 23, 2019

Show notes

Guest(s): Bob Keebler, CPA/PFS

Category: Technical

On January 18th, the IRS released the highly-anticipated final regulations on Section 199A for the qualified business income deduction for pass-through entities. In this podcast, Bob Keebler, CPA/PFS shares an overview of the IRS guidance that was released. Find out:

What are the major changes in Final 199A regulations, including changes to the aggregation regulations and how to net income across businesses?
What are the methods for calculating W-2 wages under Revenue Proc. 2019-11?
What is the real estate safe harbor under Notice 2019-07?
How do you use the basis increase with 754 election to compute UBIA?
What do you need to know about the new proposed 199A regulations?

Access the related resources from this podcast:

Impact of Tax Reform on Planning Toolkit
AICPA Tax Reform Resource Center
Broadridge Advisor (free access to PFP/PFS members) includes extensive-content written by CPAs, attorneys and other experts on planning strategies, new relevant laws, etc. that are articulated in client terms.

The episode is brought to you by the AICPA's Personal Financial Planning Section, the premier provider of information, tools, advocacy and guidance for professionals who specialize in providing tax, estate, retirement, risk management and investment planning advice. Visit us online at www.aicpa.org/pfp to join our community and gain access to valuable member-only benefits.

Taxes and Estate Planning {PFP Section} Jan 11, 2019

Show notes

Guest(s): Lisa Featherngill, CPA/PFS

Category: Technical

In this podcast, Lisa Featherngill, CPA/PFS discusses the impact of taxes on estate planning and answers the questions:

What are the major tax considerations practitioners should take into account when doing estate planning?
What pitfalls should clients be aware of?
What are some good strategies for reducing taxes on an estate?
To what extent should clients make use of the tax-free annual gift exclusion?

Access the related resources from this podcast:

Planning & Tax Advisory Services hub at aicpa.org/growadvisoryservices
Estate planning certificate, part of the PFP certificate program

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Education planning tips for 2019 {PFP Section} Jan 04, 2019

Show notes

Guest(s): Ross Riskin, CPA/PFS

Category: Technical

In this podcast, Ross Riskin, CPA/PFS discusses college and financial aid planning tips from The Adviser's Guide to Education Planning. He specifically addresses:

Timing of tuition bill payments
Determining retirement planning contributions
Impact of allowances, including the education savings and asset protection allowance

Access the related resources from this podcast:

The Adviser's Guide to Education Planning

Don't miss an episode – subscribe to our podcast series on iTunes! And leave us a review so we can continue bringing valuable and relevant content to you.