Reported covered position: Rep Chris Cannon; House Western Caucus
How to read the money
Income and expense are whole-filing amounts associated with this lobbyist, not personal compensation or an allocated share.
No topic inference: each bill number appears in source LDA issue text assigned to this lobbyist.
Small Company Capital Formation Act of 2011
Client: AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS · Firm: AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS
Dodd Frank Act implementation (Sections 913, 914, 922, 929Y, 929Z, 982); HR 2146/S 1222 - Data Act of 2011 - provisions dealing with data standards; HR 1745/S 902 - Jobs Act of 2011 - provisions dealing with data standards. HR 2883/S 1542 - Child and Family Services Improvement and Innovation Act. Draft legislation - Small Company Job Growth and Regulatory Relief Act of 2011 by Rep. Fincher. HR 2483 - Whistleblower Improvement Act of 2011. HR 2056 - Provisions relating to accounting treatment (c) (2)(c) and Section 3(a)(2). H R 2941 - Start-up Expansion and Investment Act. HR 1723 - Common Sense Economic Recovery Act - provisions relating to non-accrual loans. HR 1697 - Communities First Act. HR 1070 - Small Company Capital Formation - provisions on yearly audits.
Specific issues are shown only where the LDA source assigned them to this lobbyist. Targets apply to the associated filing.
AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS via AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS
2011 · third_quarter · Q3
Appraisals of ESOPs DOL Fiduciary Rule; S 1232 - Exempt Appraisals from Fiduciary Definition
S 23 (Intelligent Properity Jurisdiction Clarifcation Act of 2011 - Section 14 Tax Strategy Patents); S 139 (Equal Access to Tax Planning); HR 1249 (America Invests Act - Section 13 Tax Strategy Patents)
Source: Senate LDA
Dodd Frank Act implementation (Sections 913, 914, 922, 929Y, 929Z, 982); HR 2146/S 1222 - Data Act of 2011 - provisions dealing with data standards; HR 1745/S 902 - Jobs Act of 2011 - provisions dealing with data standards. HR 2883/S 1542 - Child and Family Services Improvement and Innovation Act. Draft legislation - Small Company Job Growth and Regulatory Relief Act of 2011 by Rep. Fincher. HR 2483 - Whistleblower Improvement Act of 2011. HR 2056 - Provisions relating to accounting treatment (c) (2)(c) and Section 3(a)(2). H R 2941 - Start-up Expansion and Investment Act. HR 1723 - Common Sense Economic Recovery Act - provisions relating to non-accrual loans. HR 1697 - Communities First Act. HR 1070 - Small Company Capital Formation - provisions on yearly audits.
Communities First Act
Client: AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS · Firm: AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS
IC Section 67(e) (Deductibility of trust administration expenses); Circular 230 - Preparer regulation including PTIN regulations, nonsigning preparers; AMT; S 845/HR 2382 - Tax Return Due Dates; HR 674/S 89/S 164 - 3% witholding provision; Repal full vesting on partial termination of qualified retirement plans; Harmonize and simplify education incentives; Pension funding; Simplify the Kiddie Tax; Standardize the allowable mileage rates for business expense, medical expense,and charitable contribution purposes; Revise the due date of the reporting requirement for foreign banks and financail accounts; Allow for abatement of a Section 6707A penalty of the taxpayer acts reasonable and in good faith; Repal the Section 7122(c)(I) requirement to provide a 20% partial payment with a lump sum offer in compromise; Amend Section 118 to apply to partnerships; Allow spouces (and divorced spouses) to transfer partnership suspended losses to one another; Allow S Corps to have nonresidential aliens as shareholders and pottential current beneficiaries of electing small business trusts; Modification of information reporting requirements under tax law; Employment tax treatment of S Corporations; IRS guidance Priority Plan; Corrections on nonqualified deferred compensation plan failures under Section 409(A); Built in gains and losses relating to partnership mergers under Section 704(c); Extending the due date of employee plan returns; Exempt status of hospitals; Office visits of tax return preparers by IRs; Rrepeal of Section 2101 of fPL 111-240 regarding forms 1099; HR 4 - miscellaneous informaiton returns; Foreign trusts aspects of FBAR; Carryover basis issues; HR 1864 (Mobile workforce); IRS requests for accounting software; IRS uncertain tax return position programs (including Schedule M-3); Foreign bank account reporting (FinCen); Discussions with Bank Secrecy Act Advistory Group; Mandatory E-filing of FBARs; Form 990 Revisions; IRS suitabilty checks/fingerprinting related to PTIN Program; GST legislative modifications; Form 706/Form 8939 - carryover basis issues; taxation of large partnerships; HR 1697 - Community Banking Relief
Common Sense Economic Recovery Act of 2011
Client: AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS · Firm: AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS
Dodd Frank Act implementation (Sections 913, 914, 922, 929Y, 929Z, 982); HR 2146/S 1222 - Data Act of 2011 - provisions dealing with data standards; HR 1745/S 902 - Jobs Act of 2011 - provisions dealing with data standards. HR 2883/S 1542 - Child and Family Services Improvement and Innovation Act. Draft legislation - Small Company Job Growth and Regulatory Relief Act of 2011 by Rep. Fincher. HR 2483 - Whistleblower Improvement Act of 2011. HR 2056 - Provisions relating to accounting treatment (c) (2)(c) and Section 3(a)(2). H R 2941 - Start-up Expansion and Investment Act. HR 1723 - Common Sense Economic Recovery Act - provisions relating to non-accrual loans. HR 1697 - Communities First Act. HR 1070 - Small Company Capital Formation - provisions on yearly audits.
JOBS Act of 2011
Client: AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS · Firm: AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS
Dodd Frank Act implentation (Section 913, 914, 922 929Y, 929Z, 982); Hr 2146/S 1222 - Data Act of 2011 - provisions dealing with data standards; HR 1745/S 902 - Jobs Act of 2011 - provisions dealing with data standards; HR 2483 - Whistleblower Improvement Act of 2011; HR 2827 - provisions dealing with exemption for municiple advisors; S 1483 - Incorporation Transparancy and Law Enforcement Assistance Act - provisions dealing with public dislosure of beneficial owners of private compani
JOBS Act of 2011
Client: AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS · Firm: AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS
Dodd Frank Act implementation (Sections 913, 914, 922, 929Y, 929Z, 982); HR 2146/S 1222 - Data Act of 2011 - provisions dealing with data standards; HR 1745/S 902 - Jobs Act of 2011 - provisions dealing with data standards. HR 2883/S 1542 - Child and Family Services Improvement and Innovation Act. Draft legislation - Small Company Job Growth and Regulatory Relief Act of 2011 by Rep. Fincher. HR 2483 - Whistleblower Improvement Act of 2011. HR 2056 - Provisions relating to accounting treatment (c) (2)(c) and Section 3(a)(2). H R 2941 - Start-up Expansion and Investment Act. HR 1723 - Common Sense Economic Recovery Act - provisions relating to non-accrual loans. HR 1697 - Communities First Act. HR 1070 - Small Company Capital Formation - provisions on yearly audits.
JOBS Act of 2011
Client: AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS · Firm: AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS
Dodd Frank Act implementation (Section 913, 914, 922, 929Y, 929Z, 982); HR 2146/S 1222 - Data Act of 2011 - provisions dealing with data standards; HR 1745/S 902 - Jobs Act of 2011 - provisions dealing with data standards
JOBS Act of 2011
Client: AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS · Firm: AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS
Dodd Frank Act implementation (Sections 913, 914, 922, 929Y, 929Z, 982); Draft whistleblower reform legislation; HR 2146/S 1222 - Data Act of 2011 - provisions dealing with data standards; HR 1745/S 902 - Jobs Act of 2011 - provisions dealing with data standards
Mobile Workforce State Income Tax Simplification Act of 2012
Client: AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS · Firm: AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS
HR 4 - Small Business Paperwork mandate Elimination Act of 2011; S 223 (Air Transportation modernization and Safety Improvement Act - Provisions relating to the repeal of Section 9006 of the Patient Protection and Affordable Care Act and section 2101 of the Small Business Jobs Act of 2010); S 18 (Small Business Paperwork Mandate Elimination Ave - provisions relating o the repeal of section 9006 of the Patient Protection and Affordable Care Act and Section 2101 of the Small Business Jobs Act of 2010) S. Amendment 161 to S. 493 - SBIR/STTR Reauthorization Act of 2011 (Provisions relating to the repeal of Section 9006 of the Patient Protection and Affordable Care Act and Section 2101 of the Small Business Jobs Act of 2010); IC Section 67(e) (deductibility of trust administration expenses); Circular 230 - Preparer regulation including PTIN regulations, nonsigning preparers; AMT; S 845/HR 2382 - Tax Return Due Dates; HR 674/S 89/S 164 - 3% withholding provision; Repeal full vesting on partial termination of qualified retirement plans; Harmonize and simplify education incentives; Pension funding; Simplify the Kiddie Tax; Standardize the allowable mileage rates for business expense, medical expense, and charitable contribution purposes; Revise the due date of the reporting requirements for foreign banks and financial accounts; Allow for abatement of a Section 6707A penalty of the taxpayer acts reasonably and in good faith; Repeal the Section 7122(c)(1) requirement to provide a 20% partial payment with a lump sum offer in compromise; Amend Section 118 to apply to partnerships; Allow spouses (and divorced spouses) to transfer partnership suspended losses to one another; Allow S Corps to have nonresidential aliens as shareholders and potential current beneficiaries of electing small business trusts; Modification of information reporting requirements under tax law; Employment tax treatment of S Corporations; IRS Guidance Priority Plan; Corrections on nonqualifiied deferred compensation plan failures under Section 409(A); Built in gains and losses relating to partnership mergers under Section 704(c); Repeal of Section 9006 of PL 111-148 regarding forms 1099-miscellaneous information returns; Extending the due date of employee plan returns; Exempt status of hospitals; Office visits of tax return prepares by IRS; Repeal of Section 2101 of PL 111-240 regarding forms 1099, HR 4 - miscellaneous information returns; Foreign trusts aspects of FBAR; Carryover basis issues; HR 1864 (Mobile workforce); IRS requests for accounting software; IRS practitioner compliance visits; IRS uncertain tax return position programs (including Schedule M-3)
Mobile Workforce State Income Tax Simplification Act of 2012
Client: AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS · Firm: AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS
IC Section 67(e) (Deductibility of trust administration expenses); Circular 230 - Preparer regulation including PTIN regulations, nonsigning preparers; AMT; S 845/HR 2382 - Tax Return Due Dates; HR 674/S 89/S 164 - 3% witholding provision; Repal full vesting on partial termination of qualified retirement plans; Harmonize and simplify education incentives; Pension funding; Simplify the Kiddie Tax; Standardize the allowable mileage rates for business expense, medical expense,and charitable contribution purposes; Revise the due date of the reporting requirement for foreign banks and financail accounts; Allow for abatement of a Section 6707A penalty of the taxpayer acts reasonable and in good faith; Repal the Section 7122(c)(I) requirement to provide a 20% partial payment with a lump sum offer in compromise; Amend Section 118 to apply to partnerships; Allow spouces (and divorced spouses) to transfer partnership suspended losses to one another; Allow S Corps to have nonresidential aliens as shareholders and pottential current beneficiaries of electing small business trusts; Modification of information reporting requirements under tax law; Employment tax treatment of S Corporations; IRS guidance Priority Plan; Corrections on nonqualified deferred compensation plan failures under Section 409(A); Built in gains and losses relating to partnership mergers under Section 704(c); Extending the due date of employee plan returns; Exempt status of hospitals; Office visits of tax return preparers by IRs; Rrepeal of Section 2101 of fPL 111-240 regarding forms 1099; HR 4 - miscellaneous informaiton returns; Foreign trusts aspects of FBAR; Carryover basis issues; HR 1864 (Mobile workforce); IRS requests for accounting software; IRS uncertain tax return position programs (including Schedule M-3); Foreign bank account reporting (FinCen); Discussions with Bank Secrecy Act Advistory Group; Mandatory E-filing of FBARs; Form 990 Revisions; IRS suitabilty checks/fingerprinting related to PTIN Program; GST legislative modifications; Form 706/Form 8939 - carryover basis issues; taxation of large partnerships; HR 1697 - Community Banking Relief
To instruct the Inspector General of the Federal Deposit Insurance Corporation to study the impact of insured depository institution failures, and for other purposes.
Client: AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS · Firm: AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS
Dodd Frank Act implementation (Sections 913, 914, 922, 929Y, 929Z, 982); HR 2146/S 1222 - Data Act of 2011 - provisions dealing with data standards; HR 1745/S 902 - Jobs Act of 2011 - provisions dealing with data standards. HR 2883/S 1542 - Child and Family Services Improvement and Innovation Act. Draft legislation - Small Company Job Growth and Regulatory Relief Act of 2011 by Rep. Fincher. HR 2483 - Whistleblower Improvement Act of 2011. HR 2056 - Provisions relating to accounting treatment (c) (2)(c) and Section 3(a)(2). H R 2941 - Start-up Expansion and Investment Act. HR 1723 - Common Sense Economic Recovery Act - provisions relating to non-accrual loans. HR 1697 - Communities First Act. HR 1070 - Small Company Capital Formation - provisions on yearly audits.
DATA Act
Client: AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS · Firm: AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS
Dodd Frank Act implementation (Section 913, 914, 922, 929Y, 929Z, 982); HR 2146/S 1222 - Data Act of 2011 - provisions dealing with data standards; HR 1745/S 902 - Jobs Act of 2011 - provisions dealing with data standards
DATA Act
Client: AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS · Firm: AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS
Dodd Frank Act implementation (Sections 913, 914, 922, 929Y, 929Z, 982); Draft whistleblower reform legislation; HR 2146/S 1222 - Data Act of 2011 - provisions dealing with data standards; HR 1745/S 902 - Jobs Act of 2011 - provisions dealing with data standards
DATA Act
Client: AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS · Firm: AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS
Dodd Frank Act implentation (Section 913, 914, 922 929Y, 929Z, 982); Hr 2146/S 1222 - Data Act of 2011 - provisions dealing with data standards; HR 1745/S 902 - Jobs Act of 2011 - provisions dealing with data standards; HR 2483 - Whistleblower Improvement Act of 2011; HR 2827 - provisions dealing with exemption for municiple advisors; S 1483 - Incorporation Transparancy and Law Enforcement Assistance Act - provisions dealing with public dislosure of beneficial owners of private compani
DATA Act
Client: AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS · Firm: AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS
Dodd Frank Act implementation (Sections 913, 914, 922, 929Y, 929Z, 982); HR 2146/S 1222 - Data Act of 2011 - provisions dealing with data standards; HR 1745/S 902 - Jobs Act of 2011 - provisions dealing with data standards. HR 2883/S 1542 - Child and Family Services Improvement and Innovation Act. Draft legislation - Small Company Job Growth and Regulatory Relief Act of 2011 by Rep. Fincher. HR 2483 - Whistleblower Improvement Act of 2011. HR 2056 - Provisions relating to accounting treatment (c) (2)(c) and Section 3(a)(2). H R 2941 - Start-up Expansion and Investment Act. HR 1723 - Common Sense Economic Recovery Act - provisions relating to non-accrual loans. HR 1697 - Communities First Act. HR 1070 - Small Company Capital Formation - provisions on yearly audits.
Tax Return Due Date Simplification and Modernization Act of 2011
Client: AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS · Firm: AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS
HR 4 - Small Business Paperwork mandate Elimination Act of 2011; S 223 (Air Transportation modernization and Safety Improvement Act - Provisions relating to the repeal of Section 9006 of the Patient Protection and Affordable Care Act and section 2101 of the Small Business Jobs Act of 2010); S 18 (Small Business Paperwork Mandate Elimination Ave - provisions relating o the repeal of section 9006 of the Patient Protection and Affordable Care Act and Section 2101 of the Small Business Jobs Act of 2010) S. Amendment 161 to S. 493 - SBIR/STTR Reauthorization Act of 2011 (Provisions relating to the repeal of Section 9006 of the Patient Protection and Affordable Care Act and Section 2101 of the Small Business Jobs Act of 2010); IC Section 67(e) (deductibility of trust administration expenses); Circular 230 - Preparer regulation including PTIN regulations, nonsigning preparers; AMT; S 845/HR 2382 - Tax Return Due Dates; HR 674/S 89/S 164 - 3% withholding provision; Repeal full vesting on partial termination of qualified retirement plans; Harmonize and simplify education incentives; Pension funding; Simplify the Kiddie Tax; Standardize the allowable mileage rates for business expense, medical expense, and charitable contribution purposes; Revise the due date of the reporting requirements for foreign banks and financial accounts; Allow for abatement of a Section 6707A penalty of the taxpayer acts reasonably and in good faith; Repeal the Section 7122(c)(1) requirement to provide a 20% partial payment with a lump sum offer in compromise; Amend Section 118 to apply to partnerships; Allow spouses (and divorced spouses) to transfer partnership suspended losses to one another; Allow S Corps to have nonresidential aliens as shareholders and potential current beneficiaries of electing small business trusts; Modification of information reporting requirements under tax law; Employment tax treatment of S Corporations; IRS Guidance Priority Plan; Corrections on nonqualifiied deferred compensation plan failures under Section 409(A); Built in gains and losses relating to partnership mergers under Section 704(c); Repeal of Section 9006 of PL 111-148 regarding forms 1099-miscellaneous information returns; Extending the due date of employee plan returns; Exempt status of hospitals; Office visits of tax return prepares by IRS; Repeal of Section 2101 of PL 111-240 regarding forms 1099, HR 4 - miscellaneous information returns; Foreign trusts aspects of FBAR; Carryover basis issues; HR 1864 (Mobile workforce); IRS requests for accounting software; IRS practitioner compliance visits; IRS uncertain tax return position programs (including Schedule M-3)
Tax Return Due Date Simplification and Modernization Act of 2011
Client: AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS · Firm: AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS
IC Section 67(e) (Deductibility of trust administration expenses); Circular 230 - Preparer regulation including PTIN regulations, nonsigning preparers; AMT; S 845/HR 2382 - Tax Return Due Dates; HR 674/S 89/S 164 - 3% witholding provision; Repal full vesting on partial termination of qualified retirement plans; Harmonize and simplify education incentives; Pension funding; Simplify the Kiddie Tax; Standardize the allowable mileage rates for business expense, medical expense,and charitable contribution purposes; Revise the due date of the reporting requirement for foreign banks and financail accounts; Allow for abatement of a Section 6707A penalty of the taxpayer acts reasonable and in good faith; Repal the Section 7122(c)(I) requirement to provide a 20% partial payment with a lump sum offer in compromise; Amend Section 118 to apply to partnerships; Allow spouces (and divorced spouses) to transfer partnership suspended losses to one another; Allow S Corps to have nonresidential aliens as shareholders and pottential current beneficiaries of electing small business trusts; Modification of information reporting requirements under tax law; Employment tax treatment of S Corporations; IRS guidance Priority Plan; Corrections on nonqualified deferred compensation plan failures under Section 409(A); Built in gains and losses relating to partnership mergers under Section 704(c); Extending the due date of employee plan returns; Exempt status of hospitals; Office visits of tax return preparers by IRs; Rrepeal of Section 2101 of fPL 111-240 regarding forms 1099; HR 4 - miscellaneous informaiton returns; Foreign trusts aspects of FBAR; Carryover basis issues; HR 1864 (Mobile workforce); IRS requests for accounting software; IRS uncertain tax return position programs (including Schedule M-3); Foreign bank account reporting (FinCen); Discussions with Bank Secrecy Act Advistory Group; Mandatory E-filing of FBARs; Form 990 Revisions; IRS suitabilty checks/fingerprinting related to PTIN Program; GST legislative modifications; Form 706/Form 8939 - carryover basis issues; taxation of large partnerships; HR 1697 - Community Banking Relief
Whistleblower Improvement Act of 2011
Client: AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS · Firm: AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS
Dodd Frank Act implentation (Section 913, 914, 922 929Y, 929Z, 982); Hr 2146/S 1222 - Data Act of 2011 - provisions dealing with data standards; HR 1745/S 902 - Jobs Act of 2011 - provisions dealing with data standards; HR 2483 - Whistleblower Improvement Act of 2011; HR 2827 - provisions dealing with exemption for municiple advisors; S 1483 - Incorporation Transparancy and Law Enforcement Assistance Act - provisions dealing with public dislosure of beneficial owners of private compani
Whistleblower Improvement Act of 2011
Client: AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS · Firm: AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS
Dodd Frank Act implementation (Sections 913, 914, 922, 929Y, 929Z, 982); HR 2146/S 1222 - Data Act of 2011 - provisions dealing with data standards; HR 1745/S 902 - Jobs Act of 2011 - provisions dealing with data standards. HR 2883/S 1542 - Child and Family Services Improvement and Innovation Act. Draft legislation - Small Company Job Growth and Regulatory Relief Act of 2011 by Rep. Fincher. HR 2483 - Whistleblower Improvement Act of 2011. HR 2056 - Provisions relating to accounting treatment (c) (2)(c) and Section 3(a)(2). H R 2941 - Start-up Expansion and Investment Act. HR 1723 - Common Sense Economic Recovery Act - provisions relating to non-accrual loans. HR 1697 - Communities First Act. HR 1070 - Small Company Capital Formation - provisions on yearly audits.
To amend the Securities Exchange Act of 1934 to clarify provisions relating to the regulation of municipal advisors, and for other purposes.
Client: AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS · Firm: AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS
Dodd Frank Act implentation (Section 913, 914, 922 929Y, 929Z, 982); Hr 2146/S 1222 - Data Act of 2011 - provisions dealing with data standards; HR 1745/S 902 - Jobs Act of 2011 - provisions dealing with data standards; HR 2483 - Whistleblower Improvement Act of 2011; HR 2827 - provisions dealing with exemption for municiple advisors; S 1483 - Incorporation Transparancy and Law Enforcement Assistance Act - provisions dealing with public dislosure of beneficial owners of private compani
Child and Family Services Improvement and Innovation Act
Client: AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS · Firm: AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS
Dodd Frank Act implementation (Sections 913, 914, 922, 929Y, 929Z, 982); HR 2146/S 1222 - Data Act of 2011 - provisions dealing with data standards; HR 1745/S 902 - Jobs Act of 2011 - provisions dealing with data standards. HR 2883/S 1542 - Child and Family Services Improvement and Innovation Act. Draft legislation - Small Company Job Growth and Regulatory Relief Act of 2011 by Rep. Fincher. HR 2483 - Whistleblower Improvement Act of 2011. HR 2056 - Provisions relating to accounting treatment (c) (2)(c) and Section 3(a)(2). H R 2941 - Start-up Expansion and Investment Act. HR 1723 - Common Sense Economic Recovery Act - provisions relating to non-accrual loans. HR 1697 - Communities First Act. HR 1070 - Small Company Capital Formation - provisions on yearly audits.
Startup Expansion and Investment Act
Client: AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS · Firm: AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS
Dodd Frank Act implementation (Sections 913, 914, 922, 929Y, 929Z, 982); HR 2146/S 1222 - Data Act of 2011 - provisions dealing with data standards; HR 1745/S 902 - Jobs Act of 2011 - provisions dealing with data standards. HR 2883/S 1542 - Child and Family Services Improvement and Innovation Act. Draft legislation - Small Company Job Growth and Regulatory Relief Act of 2011 by Rep. Fincher. HR 2483 - Whistleblower Improvement Act of 2011. HR 2056 - Provisions relating to accounting treatment (c) (2)(c) and Section 3(a)(2). H R 2941 - Start-up Expansion and Investment Act. HR 1723 - Common Sense Economic Recovery Act - provisions relating to non-accrual loans. HR 1697 - Communities First Act. HR 1070 - Small Company Capital Formation - provisions on yearly audits.
Energy and Technology Advancement Act of 2009
Client: AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS · Firm: AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS
HR 4 (Small Business Paperwork Mandate Elimination Act of 2011); S 223 (Air Transportation Modernization and Safety Improvement Act - Provisions relating to the repeal of section 9006 of the Patient Protection and Affordable Care Act and section 2101 of the Small Business Jobs Act of 2010); S 18 (Small Business Paperwork Mandate Elimination Act - provisions relating to the repeal of section 9006 of the Patient Protection and Affordable Care Act and section 2101 of the Small Business Jobs Act of 2010) S. Amend. 161 to S. 493 - SBIR/STTR Reauthorization Act of 2011 (Provisions relating to the repeal of section 9006 of the Patient Protection and Affordable Care Act and section 2101 of the Small Business Jobs Act of 2010); IRC Section 67(e) (deductibility of trust administration expenses); Preparer regulation including PTTN regulations, nonsigning preparers; AMT; Tax return due dates; Repeal full vesting on partial termination of qualified retirement plans; Harmonize and simplify education incentives; Pension Funding; Simplify the Kiddie Tax; Standardize the allowable mileage rates for business expense, medical expense, and charitable contribution purposes; Revise the due date of the reporting requirements for foreign banks and financial accounts; Allow for abatement of a Section 6707A penalty of the taxpayer acts reasonably and in good faith; Repeal the Section 7122(c)(1) requirement to provide a 20% partial payment with a lump sum offer in compromise; Amend Section 118 to apply to partnerships; Allow spouses (and divorced spouses) to transfer partnership suspended losses to one another; Allow S Corps to have nonresident aliens as shareholders and potential current beneficiaries of electing small business trusts; Modification of information reporting requirements under tax law; Employment tax treatment of S Corporations; IRS Guidance Priority Test; Corrections on Nonqualified deferred compensation plan failures under Section 409(A); Built in gains and losses relating to partnership mergers under Section 704(c); Repeal of Section 9006 of PL 111-148 regarding forms 1099-miscellaneous information returns; Changes to tax return due dates; Extending the due date of employee plan returns; Exempt status of hospitals; Office visits of tax return prepares by IRS; Repeal of section 2101 of PL 111-240 regarding forms 1099, miscellaneous information returns; Foreign trusts aspects of FBAR; Carryover basis issues
Energy and Technology Advancement Act of 2009
Client: AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS · Firm: AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS
HR 4 - Small Business Paperwork mandate Elimination Act of 2011; S 223 (Air Transportation modernization and Safety Improvement Act - Provisions relating to the repeal of Section 9006 of the Patient Protection and Affordable Care Act and section 2101 of the Small Business Jobs Act of 2010); S 18 (Small Business Paperwork Mandate Elimination Ave - provisions relating o the repeal of section 9006 of the Patient Protection and Affordable Care Act and Section 2101 of the Small Business Jobs Act of 2010) S. Amendment 161 to S. 493 - SBIR/STTR Reauthorization Act of 2011 (Provisions relating to the repeal of Section 9006 of the Patient Protection and Affordable Care Act and Section 2101 of the Small Business Jobs Act of 2010); IC Section 67(e) (deductibility of trust administration expenses); Circular 230 - Preparer regulation including PTIN regulations, nonsigning preparers; AMT; S 845/HR 2382 - Tax Return Due Dates; HR 674/S 89/S 164 - 3% withholding provision; Repeal full vesting on partial termination of qualified retirement plans; Harmonize and simplify education incentives; Pension funding; Simplify the Kiddie Tax; Standardize the allowable mileage rates for business expense, medical expense, and charitable contribution purposes; Revise the due date of the reporting requirements for foreign banks and financial accounts; Allow for abatement of a Section 6707A penalty of the taxpayer acts reasonably and in good faith; Repeal the Section 7122(c)(1) requirement to provide a 20% partial payment with a lump sum offer in compromise; Amend Section 118 to apply to partnerships; Allow spouses (and divorced spouses) to transfer partnership suspended losses to one another; Allow S Corps to have nonresidential aliens as shareholders and potential current beneficiaries of electing small business trusts; Modification of information reporting requirements under tax law; Employment tax treatment of S Corporations; IRS Guidance Priority Plan; Corrections on nonqualifiied deferred compensation plan failures under Section 409(A); Built in gains and losses relating to partnership mergers under Section 704(c); Repeal of Section 9006 of PL 111-148 regarding forms 1099-miscellaneous information returns; Extending the due date of employee plan returns; Exempt status of hospitals; Office visits of tax return prepares by IRS; Repeal of Section 2101 of PL 111-240 regarding forms 1099, HR 4 - miscellaneous information returns; Foreign trusts aspects of FBAR; Carryover basis issues; HR 1864 (Mobile workforce); IRS requests for accounting software; IRS practitioner compliance visits; IRS uncertain tax return position programs (including Schedule M-3)
Medicare Prescription Drug Price Negotiation Act of 2007
Client: AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS · Firm: AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS
IC Section 67(e) (Deductibility of trust administration expenses); Circular 230 - Preparer regulation including PTIN regulations, nonsigning preparers; AMT; S 845/HR 2382 - Tax Return Due Dates; HR 674/S 89/S 164 - 3% witholding provision; Repal full vesting on partial termination of qualified retirement plans; Harmonize and simplify education incentives; Pension funding; Simplify the Kiddie Tax; Standardize the allowable mileage rates for business expense, medical expense,and charitable contribution purposes; Revise the due date of the reporting requirement for foreign banks and financail accounts; Allow for abatement of a Section 6707A penalty of the taxpayer acts reasonable and in good faith; Repal the Section 7122(c)(I) requirement to provide a 20% partial payment with a lump sum offer in compromise; Amend Section 118 to apply to partnerships; Allow spouces (and divorced spouses) to transfer partnership suspended losses to one another; Allow S Corps to have nonresidential aliens as shareholders and pottential current beneficiaries of electing small business trusts; Modification of information reporting requirements under tax law; Employment tax treatment of S Corporations; IRS guidance Priority Plan; Corrections on nonqualified deferred compensation plan failures under Section 409(A); Built in gains and losses relating to partnership mergers under Section 704(c); Extending the due date of employee plan returns; Exempt status of hospitals; Office visits of tax return preparers by IRs; Rrepeal of Section 2101 of fPL 111-240 regarding forms 1099; HR 4 - miscellaneous informaiton returns; Foreign trusts aspects of FBAR; Carryover basis issues; HR 1864 (Mobile workforce); IRS requests for accounting software; IRS uncertain tax return position programs (including Schedule M-3); Foreign bank account reporting (FinCen); Discussions with Bank Secrecy Act Advistory Group; Mandatory E-filing of FBARs; Form 990 Revisions; IRS suitabilty checks/fingerprinting related to PTIN Program; GST legislative modifications; Form 706/Form 8939 - carryover basis issues; taxation of large partnerships; HR 1697 - Community Banking Relief
Medicare Prescription Drug Price Negotiation Act of 2007
Client: AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS · Firm: AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS
HR 4 - Small Business Paperwork mandate Elimination Act of 2011; S 223 (Air Transportation modernization and Safety Improvement Act - Provisions relating to the repeal of Section 9006 of the Patient Protection and Affordable Care Act and section 2101 of the Small Business Jobs Act of 2010); S 18 (Small Business Paperwork Mandate Elimination Ave - provisions relating o the repeal of section 9006 of the Patient Protection and Affordable Care Act and Section 2101 of the Small Business Jobs Act of 2010) S. Amendment 161 to S. 493 - SBIR/STTR Reauthorization Act of 2011 (Provisions relating to the repeal of Section 9006 of the Patient Protection and Affordable Care Act and Section 2101 of the Small Business Jobs Act of 2010); IC Section 67(e) (deductibility of trust administration expenses); Circular 230 - Preparer regulation including PTIN regulations, nonsigning preparers; AMT; S 845/HR 2382 - Tax Return Due Dates; HR 674/S 89/S 164 - 3% withholding provision; Repeal full vesting on partial termination of qualified retirement plans; Harmonize and simplify education incentives; Pension funding; Simplify the Kiddie Tax; Standardize the allowable mileage rates for business expense, medical expense, and charitable contribution purposes; Revise the due date of the reporting requirements for foreign banks and financial accounts; Allow for abatement of a Section 6707A penalty of the taxpayer acts reasonably and in good faith; Repeal the Section 7122(c)(1) requirement to provide a 20% partial payment with a lump sum offer in compromise; Amend Section 118 to apply to partnerships; Allow spouses (and divorced spouses) to transfer partnership suspended losses to one another; Allow S Corps to have nonresidential aliens as shareholders and potential current beneficiaries of electing small business trusts; Modification of information reporting requirements under tax law; Employment tax treatment of S Corporations; IRS Guidance Priority Plan; Corrections on nonqualifiied deferred compensation plan failures under Section 409(A); Built in gains and losses relating to partnership mergers under Section 704(c); Repeal of Section 9006 of PL 111-148 regarding forms 1099-miscellaneous information returns; Extending the due date of employee plan returns; Exempt status of hospitals; Office visits of tax return prepares by IRS; Repeal of Section 2101 of PL 111-240 regarding forms 1099, HR 4 - miscellaneous information returns; Foreign trusts aspects of FBAR; Carryover basis issues; HR 1864 (Mobile workforce); IRS requests for accounting software; IRS practitioner compliance visits; IRS uncertain tax return position programs (including Schedule M-3)
To amend the Sarbanes-Oxley Act of 2002 to provide oversight of auditors of brokers and dealers by the Public Company Accounting Oversight Board, and for other purposes.
Client: AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS · Firm: AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS
HR 607 (fair value accounting); HR 1212 (Sarbanes Oxley Act); HR 1349 (Federal Accounting Oversight Board); HR 1406 (mark to market accounting); HR 1797 (Sarbanes Oxley Act); HR 1909 (mark to market accounting); Financail statement audits for FHA lenders/mortgage brokers; Single Audits; HR 3346 (Sarbanes Oxley Act); HR 4110 Comptroller General of GAO to be CPA; S 1508 (Improper Payments Elimination and Recovery Act); PCAOB - draft legislation on disciplinary proceedings
To amend the Sarbanes-Oxley Act of 2002 to provide oversight of auditors of brokers and dealers by the Public Company Accounting Oversight Board, and for other purposes.
Client: AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS · Firm: AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS
HR 607 (fair value accounting); HR 1212 (Sarbanes Oxley act); HR 1349 (federal accounting oversight board); HR 1406 (mark to market accounting); HR 1797 (Sarbanes Oxley act); HR 1909 (mark to market accounting); Financial statement audits for FHA lenders/mortgage brokers; Single Audits; HR 3346 (Sarbanes oxley act); HR 4110 Comptroller General of GAO to be CPA; S. 1508 (Improper Payments Elimination and Recovery Act)
To amend the Sarbanes-Oxley Act of 2002 to provide oversight of auditors of brokers and dealers by the Public Company Accounting Oversight Board, and for other purposes.
Client: AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS · Firm: AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS
HR 607 (fair value accounting); HR 1212 (Sarbanes Oxley act); HR 1349 (federal accounting oversight board); HR 1406 (mark to market accounting); HR 1797 (Sarbanes Oxley act); HR 1909 (mark to market accounting); Financial statement audits for FHA lenders/mortgage brokers; Single Audits; HR 3346 (Sarbanes oxley act); HR 4110 Comptroller General of GAO to be CPA; S. 1508 (Improper Payments Elimination and Recovery Act)
To amend the Sarbanes-Oxley Act of 2002 to provide oversight of auditors of brokers and dealers by the Public Company Accounting Oversight Board, and for other purposes.
Client: AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS · Firm: AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS
HR 607 (fair value accounting); HR 1212 (Sarbanes Oxley Act); HR 1349 (Federal Accounting Oversight BOard); HR 1406 (mark to market accounting); HR 1797 (Sarbanes Oxley Act); HR 1909 (mark to market accounting); Single Audits; HR 3346 (Sarbanes Oxley Act); HR 4110 Comptroller General of GAO to be CPA; S 1508 (Improper Payments Elimination and Recovery Act); PCAOB - draft legislation on disciplinary proceedings
To amend the Sarbanes-Oxley Act of 2002 to provide oversight of auditors of brokers and dealers by the Public Company Accounting Oversight Board, and for other purposes.
Client: AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS · Firm: AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS
HR 607 (fair value accounting); HR 1212 (Sarbanes Oxley Act); HR 1349 (Federal Accounting Oversight Board); HR 1406 (Mark to Market accounting); HR 1797 (Sarbanes Oxley Act); HR 1909 (mark-to-market accounting); financial statement audits for FHA lenders/mortgage brokers; Single Audits; HR 3346 (Sarbanes Oxley Act); HR 4110 (Comptroller General of GAO to be CPA)
Patent Reform Act of 2009
Client: AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS · Firm: AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS
HR 2584 (tax strategy patents); HR 1260 (Patent reform); HR 1265 (Stop Tax Haven Abuse Act Sections Regarding Tax Strategy Patents); S 506 (Stop Tax Haven Abuse Act Sections Regarding Tax Strategy Patents); S 515 Patent Reform
Patent Reform Act of 2009
Client: AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS · Firm: AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS
HR 2584 (Tax Strategy Patents); S 515 (Patent Reform); HR 1260 (Patent Reform); HR 1265 (Stop Tax Haven Abuse Act - sections regarding tax strategy patents); S 506 (Stop Tax Haven Abuse Act - sections regarding tax stategy patents)
Patent Reform Act of 2009
Client: AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS · Firm: AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS
HR 2584 (Tax Strategy Patents); S 515 (Patent Reform); HR 1260 (Patent Reform); HR 1265 (Stop Tax Haven Abuse Act - sections regarding tax strategy patents); S 506 (Stop Tax Haven Abuse Act - sections regarding tax strategy patents)
Patent Reform Act of 2009
Client: AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS · Firm: AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS
HR 2584 (tax strategy patents); S. 515 (Patent Reform); HR 1260 (Patent Reform); HR 1265 (Stop tax haven abuse act; sections regarding Tax strategy patents); S. 506 (Stop tax haven abuse act; sections regarding Tax strategy patents)
Patent Reform Act of 2009
Client: AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS · Firm: AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS
HR 2584 (tax strategy patents); S. 515 (Patent Reform); HR 1260 (Patent Reform); HR 1265 (Stop tax haven abuse act; sections regarding Tax strategy patents); S. 506 (Stop tax haven abuse act; sections regarding Tax strategy patents)
Stop Tax Haven Abuse Act
Client: AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS · Firm: AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS
HR 2584 (tax strategy patents); S. 515 (Patent Reform); HR 1260 (Patent Reform); HR 1265 (Stop tax haven abuse act; sections regarding Tax strategy patents); S. 506 (Stop tax haven abuse act; sections regarding Tax strategy patents)
Stop Tax Haven Abuse Act
Client: AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS · Firm: AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS
HR 2584 (tax strategy patents); S. 515 (Patent Reform); HR 1260 (Patent Reform); HR 1265 (Stop tax haven abuse act; sections regarding Tax strategy patents); S. 506 (Stop tax haven abuse act; sections regarding Tax strategy patents)
Stop Tax Haven Abuse Act
Client: AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS · Firm: AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS
HR 2584 (Tax Strategy Patents); S 515 (Patent Reform); HR 1260 (Patent Reform); HR 1265 (Stop Tax Haven Abuse Act - sections regarding tax strategy patents); S 506 (Stop Tax Haven Abuse Act - sections regarding tax strategy patents)
Stop Tax Haven Abuse Act
Client: AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS · Firm: AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS
HR 2584 (Tax Strategy Patents); S 515 (Patent Reform); HR 1260 (Patent Reform); HR 1265 (Stop Tax Haven Abuse Act - sections regarding tax strategy patents); S 506 (Stop Tax Haven Abuse Act - sections regarding tax stategy patents)
Stop Tax Haven Abuse Act
Client: AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS · Firm: AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS
HR 2110 State income tax simplification mobile workforce; S 506/HR 1265 International Tax Provisions/Economic Substance/Patents; S 144/HR 690 Mobile Cell Phone Act, HR 436 Carry-over Basis Estate Tax Reform; HR 3200 Economic Substance, More Likely than Not Standard; S 437 - Allow certain attorney fees and court cost deductions for AGI IRC Section 67(3) deductibility of trust administration expenses); Prepare regulation including PTIN regulations; ATM; Tax return due dates Repeal full vesting on partial termination of qualified retirement plans; Harmonize and simplify education incentives; Pension Funding; Simplify the Kiddie Tax; Standardize the allowable mileage rates for business expense, medical expense, and charitable contribution purposes; Revise the due date of the reporting requirements for foreign banks and financial accounts; Allow for abatement of a Section 6707A penalty if the taxpayer acts reasonably and in good faith; Repeal the Section 7122 (c )(1) requirement to provide a 20 % partial payment with a lump sum offer in compromise; Amend Section 118 to apply to partnerships; Allow spouses (and divorced spouses) to transfer partnership suspended losses to one another; Allow S Corps to have nonresident aliens as shareholders and potential current beneficiaries of electing small business trusts; Modification of information reporting requirements under tax law; HR 4213 (American Workers, State and Business Relief Act of 2010); Employment tax treatment of S Corporations; IRS Guidance Priority Test; Corrections on Nonqualified deferred compensation plan failures under Section 409(A); Built in gains and losses relating to partnership mergers under Section 704( c); Repeal of Section 9006 of PL 111-148 regarding forms 1099- miscellaneous information returns; HR 5141 -- Small Business Paperwork Mandate Elimination Act Mark
Stop Tax Haven Abuse Act
Client: AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS · Firm: AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS
HR 2110 State income tax simplification mobile workforce; S. 506/HR 1265 International Tax Provisions/Economic Substance/Patents; S 144/HR 690 Mobile Cell Phone Act; HR 436 Carry-over Basis Estate Tax Reform; HR 3200 Economic Substance, More Likely than Not Standard; S 437 - Allow certain attorney fees and court cost deductions for AGI; IRC Section 67(e) (deductibility of trust administration expenses); Preparer regulation including PTIN regulations; AMT; Tax return due dates; Repeal full vesting on partial termination of qualified retirement plans; Harmonize and simplify education incentives; Pension Funding; Simplify the Kiddie Tax; Standardize the allowable mileage rates for business expense, medical expense, and charitable contribution purposes; Revise the due date of the reporting requirements for foreign banks and financial accounts; Allow for abatement of a Section 6707A penalty if the taxpayer acts reasonably and in good faith; Repeal the Section 7122 (c )(1) requirement to provide a 20 % partial payment with a lump sum offer in compromise; Amend Section 118 to apply to partnerships; Allow spouses (and divorced spouses) to transfer partnership suspended losses to one another; Allow S Corps to have nonresident aliens as shareholders and potential current beneficiaries of electing small business trusts; Modification of information reporting requirements under tax law; HR 4213 (American Workers, State and Business Relief Act of 2010); Employment tax treatment of S Corporations; IRS Guidance Priority Test; Corrections on Nonqualified deferred compensation plan failures under Section 409(A); Built in gains and losses relating to partnership mergers under Section 704( c); Repeal of Section 9006 of PL 111-148 regarding forms 1099- miscellaneous information returns; HR 5141 -- Small Business Paperwork Mandate Elimination Act
Stop Tax Haven Abuse Act
Client: AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS · Firm: AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS
HR 2110 State income tax simplification - "mobile workforce"; S 506/HR 1265 - Economic Substances/patents; S 144/HR 690 - Mobile Cell Phone Act; HR 436 - Carry-over Basis Estate Tax Reform; HR 3200 - Economic Substance, More Likely Than Not Standard; S 437 - Allow certain attorney fees and court cost deductions for AGI; IRC Section 67(e) (deductibility of trust administration expenses); Preparer regulation including PTIN, user fee, nonsigning preparers, and Circular 230 regulations; AMT; Tax return due dates; Repeal full vesting on partial termination of qualified retirement plans; Harmonize and simplify education incentives; Pension Funding; Simplify the Kiddie Tax; Standardize the allowable mileage rates for business expense, medical expense, and charitable contribution purposes; Revise the due date of the reporting requirements for foreign banks and financial accounts; Allow for abatement of a Section 6707A penalty if the taxpayer acts reasonably and in good faith; Repeal the Section 7122(c)(1) requiremnet to provide a 20% partial payment with a lump sum offer in compromise; Amend Section 118 to apply to partnerships; Allow spouses (and divorced spouses) to transfer partnership suspended losses to one another; Allow S Corps to have nonresident aliens as shareholders and potential current beneficiares of electing small business trusts; Modification of information reporting requirements under tax law; HR 4213 (American Workers, State and Business Relief Act of 2010); Employment tax treatment of S Corporations; Corrections on Nonqualified deferred compensation plan failures under Section 409(A); Built in gains and losses relating to partnership mergers under Section 704(c); Repeal of Section 9006 of PL 111-148 regarding forms 1099-miscellaneous information returns; HR 5141 - Small Business Paperwork Mandate Elimination Act; Mandatory E-filing; Section 704(c) built in gains and losses; Gift Tax Treatment for transfers to grantor trusts; International Provisions in HR 847/HR 5982/HR 5893/HR 5901/HR 4213; Self Employment Tax for S Corporations shareholder provisions of HR 4213; Uncertain Tax Provisions; Changes to tax return due dates; Extending the due date of employee plan returns (PTW, this was also pushed with PBGC & labor); Exempt status of hospitals; Office visits of tax returns preparers by IRS; Repeal of Section 2101 of PL 111-240 regarding forms 1099-miscellaneous returns; Foreign trust aspects of FBAR; Carryover basis issues;
Stop Tax Haven Abuse Act
Client: AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS · Firm: AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS
HR 2110 State income tax simplification - "mobile workforce" ; S 506/HR 1265 - Economic Substance/patents; S 144/HR 690 - Mobile Cell Phone Act; HR 436 - Carry-over Basis Estate Tax Reform; HR 3200 - Economic Substance, More Likely Than Not Standard; S 437 - Allow certain attorney fees and court cost deductions for AGI; IRC Section 67(e) (deductibility of trust administration expenses); Preparer regulation including PTIN user fee, and Circular 230 regulations; AMT; Tax return due dates; Repeal full vesting on partial termination of qualified retirement plans; Harmonize and simplify education incentives; Pension Funding; Simplify the Kiddie Tax; Standardize the allowable mileage rates for business expense, medical expense, and charitable contribution purposes; Revise the due date of the reporting requirements for foreign banks and financial accounts; Allow for abatement of a Section 6707A penalty if the taxpayer acts reasonably and in good faith; Repeal the Section 7122 (c )(1) requirement to provide a 20 % partial payment with a lump sum offer in compromise; Amend Section 118 to apply to partnerships; Allow spouses (and divorced spouses) to transfer partnership suspended losses to one another; Allow S Corps to have nonresident aliens as shareholders and potential current beneficiaries of electing small business trusts; Modification of information reporting requirements under tax law; HR 4213 (American Workers, State and Business Relief Act of 2010); Employment tax treatment of S Corporations; Corrections on Nonqualified deferred compensation plan failures under Section 409(A); Built in gains and losses relating to partnership mergers under Section 704( c); Repeal of Section 9006 of PL 111-148 regarding forms 1099- miscellaneous information returns; HR 5141 -- Small Business Paperwork Mandate Elimination Act; Mandatory E-filing; Section 704( c) built in gains and losses; Gift Tax Treatment for transfers to grantor trusts; International Provisions in HR 847/HR 5982/HR 5893/HR 5901/HR 4213; Self Employment Tax for S Corporations shareholder provisions of HR 4213; Uncertain Tax Provisions
Stop Tax Haven Abuse Act
Client: AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS · Firm: AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS
HR 2584 (tax strategy patents); HR 1260 (Patent reform); HR 1265 (Stop Tax Haven Abuse Act Sections Regarding Tax Strategy Patents); S 506 (Stop Tax Haven Abuse Act Sections Regarding Tax Strategy Patents); S 515 Patent Reform
Federal Accounting Oversight Board Act of 2009
Client: AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS · Firm: AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS
HR 607 (fair value accounting); HR 1212 (Sarbanes Oxley Act); HR 1349 (Federal Accounting Oversight BOard); HR 1406 (mark to market accounting); HR 1797 (Sarbanes Oxley Act); HR 1909 (mark to market accounting); Single Audits; HR 3346 (Sarbanes Oxley Act); HR 4110 Comptroller General of GAO to be CPA; S 1508 (Improper Payments Elimination and Recovery Act); PCAOB - draft legislation on disciplinary proceedings
Federal Accounting Oversight Board Act of 2009
Client: AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS · Firm: AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS
HR 607 (fair value accounting); HR 1212 (Sarbanes Oxley act); HR 1349 (federal accounting oversight board); HR 1406 (mark to market accounting); HR 1797 (Sarbanes Oxley act); HR 1909 (mark to market accounting); Financial statement audits for FHA lenders/mortgage brokers; Single Audits; HR 3346 (Sarbanes oxley act); HR 4110 Comptroller General of GAO to be CPA; S. 1508 (Improper Payments Elimination and Recovery Act)
Federal Accounting Oversight Board Act of 2009
Client: AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS · Firm: AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS
HR 607 (fair value accounting); HR 1212 (Sarbanes Oxley Act); HR 1349 (Federal Accounting Oversight Board); HR 1406 (mark to market accounting); HR 1797 (Sarbanes Oxley Act); HR 1909 (mark to market accounting); Financail statement audits for FHA lenders/mortgage brokers; Single Audits; HR 3346 (Sarbanes Oxley Act); HR 4110 Comptroller General of GAO to be CPA; S 1508 (Improper Payments Elimination and Recovery Act); PCAOB - draft legislation on disciplinary proceedings
Federal Accounting Oversight Board Act of 2009
Client: AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS · Firm: AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS
HR 607 (fair value accounting); HR 1212 (Sarbanes Oxley Act); HR 1349 (Federal Accounting Oversight Board); HR 1406 (Mark to Market accounting); HR 1797 (Sarbanes Oxley Act); HR 1909 (mark-to-market accounting); financial statement audits for FHA lenders/mortgage brokers; Single Audits; HR 3346 (Sarbanes Oxley Act); HR 4110 (Comptroller General of GAO to be CPA)
Federal Accounting Oversight Board Act of 2009
Client: AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS · Firm: AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS
HR 607 (fair value accounting); HR 1212 (Sarbanes Oxley act); HR 1349 (federal accounting oversight board); HR 1406 (mark to market accounting); HR 1797 (Sarbanes Oxley act); HR 1909 (mark to market accounting); Financial statement audits for FHA lenders/mortgage brokers; Single Audits; HR 3346 (Sarbanes oxley act); HR 4110 Comptroller General of GAO to be CPA; S. 1508 (Improper Payments Elimination and Recovery Act)
Stock Market Recovery Act of 2009
Client: AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS · Firm: AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS
HR 607 (fair value accounting); HR 1212 (Sarbanes Oxley Act); HR 1349 (Federal Accounting Oversight BOard); HR 1406 (mark to market accounting); HR 1797 (Sarbanes Oxley Act); HR 1909 (mark to market accounting); Single Audits; HR 3346 (Sarbanes Oxley Act); HR 4110 Comptroller General of GAO to be CPA; S 1508 (Improper Payments Elimination and Recovery Act); PCAOB - draft legislation on disciplinary proceedings
Stock Market Recovery Act of 2009
Client: AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS · Firm: AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS
HR 607 (fair value accounting); HR 1212 (Sarbanes Oxley Act); HR 1349 (Federal Accounting Oversight Board); HR 1406 (mark to market accounting); HR 1797 (Sarbanes Oxley Act); HR 1909 (mark to market accounting); Financail statement audits for FHA lenders/mortgage brokers; Single Audits; HR 3346 (Sarbanes Oxley Act); HR 4110 Comptroller General of GAO to be CPA; S 1508 (Improper Payments Elimination and Recovery Act); PCAOB - draft legislation on disciplinary proceedings
Stock Market Recovery Act of 2009
Client: AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS · Firm: AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS
HR 607 (fair value accounting); HR 1212 (Sarbanes Oxley Act); HR 1349 (Federal Accounting Oversight Board); HR 1406 (Mark to Market accounting); HR 1797 (Sarbanes Oxley Act); HR 1909 (mark-to-market accounting); financial statement audits for FHA lenders/mortgage brokers; Single Audits; HR 3346 (Sarbanes Oxley Act); HR 4110 (Comptroller General of GAO to be CPA)
Stock Market Recovery Act of 2009
Client: AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS · Firm: AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS
HR 607 (fair value accounting); HR 1212 (Sarbanes Oxley act); HR 1349 (federal accounting oversight board); HR 1406 (mark to market accounting); HR 1797 (Sarbanes Oxley act); HR 1909 (mark to market accounting); Financial statement audits for FHA lenders/mortgage brokers; Single Audits; HR 3346 (Sarbanes oxley act); HR 4110 Comptroller General of GAO to be CPA; S. 1508 (Improper Payments Elimination and Recovery Act)
Compete Act of 2009
Client: AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS · Firm: AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS
HR 607 (fair value accounting); HR 1212 (Sarbanes Oxley act); HR 1349 (federal accounting oversight board); HR 1406 (mark to market accounting); HR 1797 (Sarbanes Oxley act); HR 1909 (mark to market accounting); Financial statement audits for FHA lenders/mortgage brokers; Single Audits; HR 3346 (Sarbanes oxley act); HR 4110 Comptroller General of GAO to be CPA; S. 1508 (Improper Payments Elimination and Recovery Act)
Compete Act of 2009
Client: AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS · Firm: AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS
HR 607 (fair value accounting); HR 1212 (Sarbanes Oxley Act); HR 1349 (Federal Accounting Oversight BOard); HR 1406 (mark to market accounting); HR 1797 (Sarbanes Oxley Act); HR 1909 (mark to market accounting); Single Audits; HR 3346 (Sarbanes Oxley Act); HR 4110 Comptroller General of GAO to be CPA; S 1508 (Improper Payments Elimination and Recovery Act); PCAOB - draft legislation on disciplinary proceedings
Compete Act of 2009
Client: AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS · Firm: AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS
HR 607 (fair value accounting); HR 1212 (Sarbanes Oxley Act); HR 1349 (Federal Accounting Oversight Board); HR 1406 (mark to market accounting); HR 1797 (Sarbanes Oxley Act); HR 1909 (mark to market accounting); Financail statement audits for FHA lenders/mortgage brokers; Single Audits; HR 3346 (Sarbanes Oxley Act); HR 4110 Comptroller General of GAO to be CPA; S 1508 (Improper Payments Elimination and Recovery Act); PCAOB - draft legislation on disciplinary proceedings
Compete Act of 2009
Client: AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS · Firm: AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS
HR 607 (fair value accounting); HR 1212 (Sarbanes Oxley Act); HR 1349 (Federal Accounting Oversight Board); HR 1406 (Mark to Market accounting); HR 1797 (Sarbanes Oxley Act); HR 1909 (mark-to-market accounting); financial statement audits for FHA lenders/mortgage brokers; Single Audits; HR 3346 (Sarbanes Oxley Act); HR 4110 (Comptroller General of GAO to be CPA)
Compete Act of 2009
Client: AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS · Firm: AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS
HR 607 (fair value accounting); HR 1212 (Sarbanes Oxley act); HR 1349 (federal accounting oversight board); HR 1406 (mark to market accounting); HR 1797 (Sarbanes Oxley act); HR 1909 (mark to market accounting); Financial statement audits for FHA lenders/mortgage brokers; Single Audits; HR 3346 (Sarbanes oxley act); HR 4110 Comptroller General of GAO to be CPA; S. 1508 (Improper Payments Elimination and Recovery Act)
To direct the Securities and Exchange Commission to suspend the application of mark-to-market accounting.
Client: AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS · Firm: AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS
HR 607 (fair value accounting); HR 1212 (Sarbanes Oxley Act); HR 1349 (Federal Accounting Oversight BOard); HR 1406 (mark to market accounting); HR 1797 (Sarbanes Oxley Act); HR 1909 (mark to market accounting); Single Audits; HR 3346 (Sarbanes Oxley Act); HR 4110 Comptroller General of GAO to be CPA; S 1508 (Improper Payments Elimination and Recovery Act); PCAOB - draft legislation on disciplinary proceedings
To direct the Securities and Exchange Commission to suspend the application of mark-to-market accounting.
Client: AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS · Firm: AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS
HR 607 (fair value accounting); HR 1212 (Sarbanes Oxley Act); HR 1349 (Federal Accounting Oversight Board); HR 1406 (mark to market accounting); HR 1797 (Sarbanes Oxley Act); HR 1909 (mark to market accounting); Financail statement audits for FHA lenders/mortgage brokers; Single Audits; HR 3346 (Sarbanes Oxley Act); HR 4110 Comptroller General of GAO to be CPA; S 1508 (Improper Payments Elimination and Recovery Act); PCAOB - draft legislation on disciplinary proceedings
To direct the Securities and Exchange Commission to suspend the application of mark-to-market accounting.
Client: AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS · Firm: AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS
HR 607 (fair value accounting); HR 1212 (Sarbanes Oxley Act); HR 1349 (Federal Accounting Oversight Board); HR 1406 (Mark to Market accounting); HR 1797 (Sarbanes Oxley Act); HR 1909 (mark-to-market accounting); financial statement audits for FHA lenders/mortgage brokers; Single Audits; HR 3346 (Sarbanes Oxley Act); HR 4110 (Comptroller General of GAO to be CPA)
To direct the Securities and Exchange Commission to suspend the application of mark-to-market accounting.
Client: AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS · Firm: AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS
HR 607 (fair value accounting); HR 1212 (Sarbanes Oxley act); HR 1349 (federal accounting oversight board); HR 1406 (mark to market accounting); HR 1797 (Sarbanes Oxley act); HR 1909 (mark to market accounting); Financial statement audits for FHA lenders/mortgage brokers; Single Audits; HR 3346 (Sarbanes oxley act); HR 4110 Comptroller General of GAO to be CPA; S. 1508 (Improper Payments Elimination and Recovery Act)
To direct the Securities and Exchange Commission to suspend the application of mark-to-market accounting.
Client: AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS · Firm: AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS
HR 607 (fair value accounting); HR 1212 (Sarbanes Oxley act); HR 1349 (federal accounting oversight board); HR 1406 (mark to market accounting); HR 1797 (Sarbanes Oxley act); HR 1909 (mark to market accounting); Financial statement audits for FHA lenders/mortgage brokers; Single Audits; HR 3346 (Sarbanes oxley act); HR 4110 Comptroller General of GAO to be CPA; S. 1508 (Improper Payments Elimination and Recovery Act)
Mobile Workforce State Income Tax Fairness and Simplification Act
Client: AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS · Firm: AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS
HR 4169 (Built in gains tax); S. 506/HR 1256 (international tax provisions/economic substance/patents); S 144/HR 690 (Mobile Cell Phone Act); HR 436 (carry-over basis estate tax reform); HR 2110 (Mobile workforce state income tax); IRC Section 67(e) (deductability of trust administration expenses); Section 7216 (confidentiality); Section 6694 (preparer penalty); preparer regulation; alternative minimum tax; tax retrun due dates; HR 3200 (economic substance; more likely than not standard); Repeal full vesting on partial termination of qualified retirement plans; Harmonize and simplify education incentives; Simplify the Kiddie Tax; Standardize the allowable mileage rates for business expense, medical expense, and charitable contribution purposes; S 437 (Allow certain attorney fees and court costs as deductions for AGI); Revise the due date of the reporting requirements for foreign bank and financial accounts; allow for abatement of a Section 6707A penalty if the taxpayer acts reasonably and in good faith; Repeal the Section 7122(c)(1) requirement to provide a 20 percent partial payment with a lump-sum offer in compromise; Amend Section 118 to apply to partnerships; Allow spouses (and divorced spouses) to transfer partnership suspended losses to one another; Allow S Corporations to have nonresident aliens as shareholders and potential current beneficiaries of electing small business trusts; modification of information reporting requirements under tax law; HR 4213 (American Workers, State & Business Relief Act of 2010); Electronic filing of tax returns; Uncertain tax positions; Certainty with estate and gift taxes
Mobile Workforce State Income Tax Fairness and Simplification Act
Client: AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS · Firm: AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS
HR 2110 State income tax simplification mobile workforce; S. 506/HR 1265 International Tax Provisions/Economic Substance/Patents; S 144/HR 690 Mobile Cell Phone Act; HR 436 Carry-over Basis Estate Tax Reform; HR 3200 Economic Substance, More Likely than Not Standard; S 437 - Allow certain attorney fees and court cost deductions for AGI; IRC Section 67(e) (deductibility of trust administration expenses); Preparer regulation including PTIN regulations; AMT; Tax return due dates; Repeal full vesting on partial termination of qualified retirement plans; Harmonize and simplify education incentives; Pension Funding; Simplify the Kiddie Tax; Standardize the allowable mileage rates for business expense, medical expense, and charitable contribution purposes; Revise the due date of the reporting requirements for foreign banks and financial accounts; Allow for abatement of a Section 6707A penalty if the taxpayer acts reasonably and in good faith; Repeal the Section 7122 (c )(1) requirement to provide a 20 % partial payment with a lump sum offer in compromise; Amend Section 118 to apply to partnerships; Allow spouses (and divorced spouses) to transfer partnership suspended losses to one another; Allow S Corps to have nonresident aliens as shareholders and potential current beneficiaries of electing small business trusts; Modification of information reporting requirements under tax law; HR 4213 (American Workers, State and Business Relief Act of 2010); Employment tax treatment of S Corporations; IRS Guidance Priority Test; Corrections on Nonqualified deferred compensation plan failures under Section 409(A); Built in gains and losses relating to partnership mergers under Section 704( c); Repeal of Section 9006 of PL 111-148 regarding forms 1099- miscellaneous information returns; HR 5141 -- Small Business Paperwork Mandate Elimination Act
Mobile Workforce State Income Tax Fairness and Simplification Act
Client: AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS · Firm: AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS
HR 2110 State income tax simplification mobile workforce; S 506/HR 1265 International Tax Provisions/Economic Substance/Patents; S 144/HR 690 Mobile Cell Phone Act, HR 436 Carry-over Basis Estate Tax Reform; HR 3200 Economic Substance, More Likely than Not Standard; S 437 - Allow certain attorney fees and court cost deductions for AGI IRC Section 67(3) deductibility of trust administration expenses); Prepare regulation including PTIN regulations; ATM; Tax return due dates Repeal full vesting on partial termination of qualified retirement plans; Harmonize and simplify education incentives; Pension Funding; Simplify the Kiddie Tax; Standardize the allowable mileage rates for business expense, medical expense, and charitable contribution purposes; Revise the due date of the reporting requirements for foreign banks and financial accounts; Allow for abatement of a Section 6707A penalty if the taxpayer acts reasonably and in good faith; Repeal the Section 7122 (c )(1) requirement to provide a 20 % partial payment with a lump sum offer in compromise; Amend Section 118 to apply to partnerships; Allow spouses (and divorced spouses) to transfer partnership suspended losses to one another; Allow S Corps to have nonresident aliens as shareholders and potential current beneficiaries of electing small business trusts; Modification of information reporting requirements under tax law; HR 4213 (American Workers, State and Business Relief Act of 2010); Employment tax treatment of S Corporations; IRS Guidance Priority Test; Corrections on Nonqualified deferred compensation plan failures under Section 409(A); Built in gains and losses relating to partnership mergers under Section 704( c); Repeal of Section 9006 of PL 111-148 regarding forms 1099- miscellaneous information returns; HR 5141 -- Small Business Paperwork Mandate Elimination Act Mark
Mobile Workforce State Income Tax Fairness and Simplification Act
Client: AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS · Firm: AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS
HR 2110 State income tax simplification - "mobile workforce"; S 506/HR 1265 - Economic Substances/patents; S 144/HR 690 - Mobile Cell Phone Act; HR 436 - Carry-over Basis Estate Tax Reform; HR 3200 - Economic Substance, More Likely Than Not Standard; S 437 - Allow certain attorney fees and court cost deductions for AGI; IRC Section 67(e) (deductibility of trust administration expenses); Preparer regulation including PTIN, user fee, nonsigning preparers, and Circular 230 regulations; AMT; Tax return due dates; Repeal full vesting on partial termination of qualified retirement plans; Harmonize and simplify education incentives; Pension Funding; Simplify the Kiddie Tax; Standardize the allowable mileage rates for business expense, medical expense, and charitable contribution purposes; Revise the due date of the reporting requirements for foreign banks and financial accounts; Allow for abatement of a Section 6707A penalty if the taxpayer acts reasonably and in good faith; Repeal the Section 7122(c)(1) requiremnet to provide a 20% partial payment with a lump sum offer in compromise; Amend Section 118 to apply to partnerships; Allow spouses (and divorced spouses) to transfer partnership suspended losses to one another; Allow S Corps to have nonresident aliens as shareholders and potential current beneficiares of electing small business trusts; Modification of information reporting requirements under tax law; HR 4213 (American Workers, State and Business Relief Act of 2010); Employment tax treatment of S Corporations; Corrections on Nonqualified deferred compensation plan failures under Section 409(A); Built in gains and losses relating to partnership mergers under Section 704(c); Repeal of Section 9006 of PL 111-148 regarding forms 1099-miscellaneous information returns; HR 5141 - Small Business Paperwork Mandate Elimination Act; Mandatory E-filing; Section 704(c) built in gains and losses; Gift Tax Treatment for transfers to grantor trusts; International Provisions in HR 847/HR 5982/HR 5893/HR 5901/HR 4213; Self Employment Tax for S Corporations shareholder provisions of HR 4213; Uncertain Tax Provisions; Changes to tax return due dates; Extending the due date of employee plan returns (PTW, this was also pushed with PBGC & labor); Exempt status of hospitals; Office visits of tax returns preparers by IRS; Repeal of Section 2101 of PL 111-240 regarding forms 1099-miscellaneous returns; Foreign trust aspects of FBAR; Carryover basis issues;
Mobile Workforce State Income Tax Fairness and Simplification Act
Client: AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS · Firm: AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS
HR 2110 State income tax simplification - "mobile workforce" ; S 506/HR 1265 - Economic Substance/patents; S 144/HR 690 - Mobile Cell Phone Act; HR 436 - Carry-over Basis Estate Tax Reform; HR 3200 - Economic Substance, More Likely Than Not Standard; S 437 - Allow certain attorney fees and court cost deductions for AGI; IRC Section 67(e) (deductibility of trust administration expenses); Preparer regulation including PTIN user fee, and Circular 230 regulations; AMT; Tax return due dates; Repeal full vesting on partial termination of qualified retirement plans; Harmonize and simplify education incentives; Pension Funding; Simplify the Kiddie Tax; Standardize the allowable mileage rates for business expense, medical expense, and charitable contribution purposes; Revise the due date of the reporting requirements for foreign banks and financial accounts; Allow for abatement of a Section 6707A penalty if the taxpayer acts reasonably and in good faith; Repeal the Section 7122 (c )(1) requirement to provide a 20 % partial payment with a lump sum offer in compromise; Amend Section 118 to apply to partnerships; Allow spouses (and divorced spouses) to transfer partnership suspended losses to one another; Allow S Corps to have nonresident aliens as shareholders and potential current beneficiaries of electing small business trusts; Modification of information reporting requirements under tax law; HR 4213 (American Workers, State and Business Relief Act of 2010); Employment tax treatment of S Corporations; Corrections on Nonqualified deferred compensation plan failures under Section 409(A); Built in gains and losses relating to partnership mergers under Section 704( c); Repeal of Section 9006 of PL 111-148 regarding forms 1099- miscellaneous information returns; HR 5141 -- Small Business Paperwork Mandate Elimination Act; Mandatory E-filing; Section 704( c) built in gains and losses; Gift Tax Treatment for transfers to grantor trusts; International Provisions in HR 847/HR 5982/HR 5893/HR 5901/HR 4213; Self Employment Tax for S Corporations shareholder provisions of HR 4213; Uncertain Tax Provisions
To amend title 35, United States Code, to limit the patentability of tax planning methods.
Client: AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS · Firm: AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS
HR 2584 (Tax Strategy Patents); S 515 (Patent Reform); HR 1260 (Patent Reform); HR 1265 (Stop Tax Haven Abuse Act - sections regarding tax strategy patents); S 506 (Stop Tax Haven Abuse Act - sections regarding tax strategy patents)
To amend title 35, United States Code, to limit the patentability of tax planning methods.
Client: AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS · Firm: AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS
HR 2584 (Tax Strategy Patents); S 515 (Patent Reform); HR 1260 (Patent Reform); HR 1265 (Stop Tax Haven Abuse Act - sections regarding tax strategy patents); S 506 (Stop Tax Haven Abuse Act - sections regarding tax stategy patents)
To amend title 35, United States Code, to limit the patentability of tax planning methods.
Client: AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS · Firm: AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS
HR 2584 (tax strategy patents); S. 515 (Patent Reform); HR 1260 (Patent Reform); HR 1265 (Stop tax haven abuse act; sections regarding Tax strategy patents); S. 506 (Stop tax haven abuse act; sections regarding Tax strategy patents)
To amend title 35, United States Code, to limit the patentability of tax planning methods.
Client: AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS · Firm: AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS
HR 2584 (tax strategy patents); HR 1260 (Patent reform); HR 1265 (Stop Tax Haven Abuse Act Sections Regarding Tax Strategy Patents); S 506 (Stop Tax Haven Abuse Act Sections Regarding Tax Strategy Patents); S 515 Patent Reform
To amend title 35, United States Code, to limit the patentability of tax planning methods.
Client: AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS · Firm: AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS
HR 2584 (tax strategy patents); S. 515 (Patent Reform); HR 1260 (Patent Reform); HR 1265 (Stop tax haven abuse act; sections regarding Tax strategy patents); S. 506 (Stop tax haven abuse act; sections regarding Tax strategy patents)
401(k) Fair Disclosure and Pension Security Act of 2009
Client: AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS · Firm: AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS
HR 2989 (Defined benefit pension funding); HR 3936 (Defined benefit pension funding); HR 4213 (Provisions relating to defined benefit pension funding); HR 3962 (Provisions relating to defined benefit pension funding)
401(k) Fair Disclosure and Pension Security Act of 2009
Client: AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS · Firm: AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS
HR 2989 (Defined benefit pension funding); HR 3936 (Defined benefit pension funding); HR 4213 (Provisions relating to defined benefit pension funding); HR 3962 (Provisions relating to defined benefit pension funding)
401(k) Fair Disclosure and Pension Security Act of 2009
Client: AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS · Firm: AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS
HR 2989 (Defined benefit pension funding); HR 3936 (Defined benefit pension funding); HR 4213 (Provisions relating to defined benefit pension funding); HR 3962 (Provisions relating to defined benefit pension funding)
401(k) Fair Disclosure and Pension Security Act of 2009
Client: AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS · Firm: AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS
HR 2989 (Defined benefit pension funding); HR 3936 (Defined benefit pension funding); HR 4213 (Provisions relating to defined benefit pension funding); HR 3962 (Provisions relating to defined benefit pension funding)
401(k) Fair Disclosure and Pension Security Act of 2009
Client: AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS · Firm: AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS
HR 2989 (Defined benefit pension funding); HR 3936 (Defined benefit pension funding); HR 4213 (provisions relating to defined benefit pension funding)
Consumer Financial Protection Agency Act of 2009
Client: AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS · Firm: AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS
S 1504 (Noticed Pleading Restoration Act); S 1551 (aiding and abetting); HR 3126 (Consumer Financial Protection Act); HR 4116 (Open Access to Justice)
Consumer Financial Protection Agency Act of 2009
Client: AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS · Firm: AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS
S 664 (financial markets reform); HR 3126 (CFPA); HR 4173 - Dodd Frank Wall Street Reform; S 3217 Restoring American Financial Stability Act of 2010; HR 3763/S 3416 - FTC Red Flags Rules; HR 6038 - Financial Industry Transparency Act; S 3717/HR 6086/HR 5924 - SEC FOIA Restoration
Consumer Financial Protection Agency Act of 2009
Client: AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS · Firm: AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS
S 664 (financial markets reform); HR 3126 (CFPA); HR 4173 - Dodd Frank Wall Street Reform; S 3217 Restoring American Financial Stability Act of 2010; HR 3763/S 3416 - FTC Red Flags Rules; HR 6038 - Financial Industry Transparency Act; S 3717/HR 6086/HR 5924 - SEC FOIA Restoration; S 3987/HR 6420 - Red Flag Clarification Act of 2010
Consumer Financial Protection Agency Act of 2009
Client: AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS · Firm: AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS
S. 664 (financial markets reform); HR 3126 (CFPA); HR 4173 (Financial Regulation); Dodd Financial Regulation Discussion Draft; S. 3217 Restoring American Financial Stability Act of 2010; HR 3763/S. 3416 - FTC Red Flags Rules
Consumer Financial Protection Agency Act of 2009
Client: AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS · Firm: AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS
S. 664 (financial markets reform); HR 3126 (CFPA); HR 4173 (Financial Regulation); Dodd Financial Regulation Discussion Draft; S. 3217 Restoring American Financial Stability Act of 2010; HR 3763/S. 3416 - FTC Red Flags Rules
America's Affordable Health Choices Act of 2009
Client: AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS · Firm: AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS
HR 2110 State income tax simplification - "mobile workforce" ; S 506/HR 1265 - Economic Substance/patents; S 144/HR 690 - Mobile Cell Phone Act; HR 436 - Carry-over Basis Estate Tax Reform; HR 3200 - Economic Substance, More Likely Than Not Standard; S 437 - Allow certain attorney fees and court cost deductions for AGI; IRC Section 67(e) (deductibility of trust administration expenses); Preparer regulation including PTIN user fee, and Circular 230 regulations; AMT; Tax return due dates; Repeal full vesting on partial termination of qualified retirement plans; Harmonize and simplify education incentives; Pension Funding; Simplify the Kiddie Tax; Standardize the allowable mileage rates for business expense, medical expense, and charitable contribution purposes; Revise the due date of the reporting requirements for foreign banks and financial accounts; Allow for abatement of a Section 6707A penalty if the taxpayer acts reasonably and in good faith; Repeal the Section 7122 (c )(1) requirement to provide a 20 % partial payment with a lump sum offer in compromise; Amend Section 118 to apply to partnerships; Allow spouses (and divorced spouses) to transfer partnership suspended losses to one another; Allow S Corps to have nonresident aliens as shareholders and potential current beneficiaries of electing small business trusts; Modification of information reporting requirements under tax law; HR 4213 (American Workers, State and Business Relief Act of 2010); Employment tax treatment of S Corporations; Corrections on Nonqualified deferred compensation plan failures under Section 409(A); Built in gains and losses relating to partnership mergers under Section 704( c); Repeal of Section 9006 of PL 111-148 regarding forms 1099- miscellaneous information returns; HR 5141 -- Small Business Paperwork Mandate Elimination Act; Mandatory E-filing; Section 704( c) built in gains and losses; Gift Tax Treatment for transfers to grantor trusts; International Provisions in HR 847/HR 5982/HR 5893/HR 5901/HR 4213; Self Employment Tax for S Corporations shareholder provisions of HR 4213; Uncertain Tax Provisions
America's Affordable Health Choices Act of 2009
Client: AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS · Firm: AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS
HR 2110 State income tax simplification - "mobile workforce"; S 506/HR 1265 - Economic Substances/patents; S 144/HR 690 - Mobile Cell Phone Act; HR 436 - Carry-over Basis Estate Tax Reform; HR 3200 - Economic Substance, More Likely Than Not Standard; S 437 - Allow certain attorney fees and court cost deductions for AGI; IRC Section 67(e) (deductibility of trust administration expenses); Preparer regulation including PTIN, user fee, nonsigning preparers, and Circular 230 regulations; AMT; Tax return due dates; Repeal full vesting on partial termination of qualified retirement plans; Harmonize and simplify education incentives; Pension Funding; Simplify the Kiddie Tax; Standardize the allowable mileage rates for business expense, medical expense, and charitable contribution purposes; Revise the due date of the reporting requirements for foreign banks and financial accounts; Allow for abatement of a Section 6707A penalty if the taxpayer acts reasonably and in good faith; Repeal the Section 7122(c)(1) requiremnet to provide a 20% partial payment with a lump sum offer in compromise; Amend Section 118 to apply to partnerships; Allow spouses (and divorced spouses) to transfer partnership suspended losses to one another; Allow S Corps to have nonresident aliens as shareholders and potential current beneficiares of electing small business trusts; Modification of information reporting requirements under tax law; HR 4213 (American Workers, State and Business Relief Act of 2010); Employment tax treatment of S Corporations; Corrections on Nonqualified deferred compensation plan failures under Section 409(A); Built in gains and losses relating to partnership mergers under Section 704(c); Repeal of Section 9006 of PL 111-148 regarding forms 1099-miscellaneous information returns; HR 5141 - Small Business Paperwork Mandate Elimination Act; Mandatory E-filing; Section 704(c) built in gains and losses; Gift Tax Treatment for transfers to grantor trusts; International Provisions in HR 847/HR 5982/HR 5893/HR 5901/HR 4213; Self Employment Tax for S Corporations shareholder provisions of HR 4213; Uncertain Tax Provisions; Changes to tax return due dates; Extending the due date of employee plan returns (PTW, this was also pushed with PBGC & labor); Exempt status of hospitals; Office visits of tax returns preparers by IRS; Repeal of Section 2101 of PL 111-240 regarding forms 1099-miscellaneous returns; Foreign trust aspects of FBAR; Carryover basis issues;
America's Affordable Health Choices Act of 2009
Client: AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS · Firm: AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS
HR 2110 State income tax simplification mobile workforce; S 506/HR 1265 International Tax Provisions/Economic Substance/Patents; S 144/HR 690 Mobile Cell Phone Act, HR 436 Carry-over Basis Estate Tax Reform; HR 3200 Economic Substance, More Likely than Not Standard; S 437 - Allow certain attorney fees and court cost deductions for AGI IRC Section 67(3) deductibility of trust administration expenses); Prepare regulation including PTIN regulations; ATM; Tax return due dates Repeal full vesting on partial termination of qualified retirement plans; Harmonize and simplify education incentives; Pension Funding; Simplify the Kiddie Tax; Standardize the allowable mileage rates for business expense, medical expense, and charitable contribution purposes; Revise the due date of the reporting requirements for foreign banks and financial accounts; Allow for abatement of a Section 6707A penalty if the taxpayer acts reasonably and in good faith; Repeal the Section 7122 (c )(1) requirement to provide a 20 % partial payment with a lump sum offer in compromise; Amend Section 118 to apply to partnerships; Allow spouses (and divorced spouses) to transfer partnership suspended losses to one another; Allow S Corps to have nonresident aliens as shareholders and potential current beneficiaries of electing small business trusts; Modification of information reporting requirements under tax law; HR 4213 (American Workers, State and Business Relief Act of 2010); Employment tax treatment of S Corporations; IRS Guidance Priority Test; Corrections on Nonqualified deferred compensation plan failures under Section 409(A); Built in gains and losses relating to partnership mergers under Section 704( c); Repeal of Section 9006 of PL 111-148 regarding forms 1099- miscellaneous information returns; HR 5141 -- Small Business Paperwork Mandate Elimination Act Mark
America's Affordable Health Choices Act of 2009
Client: AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS · Firm: AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS
HR 2110 State income tax simplification mobile workforce; S. 506/HR 1265 International Tax Provisions/Economic Substance/Patents; S 144/HR 690 Mobile Cell Phone Act; HR 436 Carry-over Basis Estate Tax Reform; HR 3200 Economic Substance, More Likely than Not Standard; S 437 - Allow certain attorney fees and court cost deductions for AGI; IRC Section 67(e) (deductibility of trust administration expenses); Preparer regulation including PTIN regulations; AMT; Tax return due dates; Repeal full vesting on partial termination of qualified retirement plans; Harmonize and simplify education incentives; Pension Funding; Simplify the Kiddie Tax; Standardize the allowable mileage rates for business expense, medical expense, and charitable contribution purposes; Revise the due date of the reporting requirements for foreign banks and financial accounts; Allow for abatement of a Section 6707A penalty if the taxpayer acts reasonably and in good faith; Repeal the Section 7122 (c )(1) requirement to provide a 20 % partial payment with a lump sum offer in compromise; Amend Section 118 to apply to partnerships; Allow spouses (and divorced spouses) to transfer partnership suspended losses to one another; Allow S Corps to have nonresident aliens as shareholders and potential current beneficiaries of electing small business trusts; Modification of information reporting requirements under tax law; HR 4213 (American Workers, State and Business Relief Act of 2010); Employment tax treatment of S Corporations; IRS Guidance Priority Test; Corrections on Nonqualified deferred compensation plan failures under Section 409(A); Built in gains and losses relating to partnership mergers under Section 704( c); Repeal of Section 9006 of PL 111-148 regarding forms 1099- miscellaneous information returns; HR 5141 -- Small Business Paperwork Mandate Elimination Act
America's Affordable Health Choices Act of 2009
Client: AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS · Firm: AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS
HR 4169 (Built in gains tax); S. 506/HR 1256 (international tax provisions/economic substance/patents); S 144/HR 690 (Mobile Cell Phone Act); HR 436 (carry-over basis estate tax reform); HR 2110 (Mobile workforce state income tax); IRC Section 67(e) (deductability of trust administration expenses); Section 7216 (confidentiality); Section 6694 (preparer penalty); preparer regulation; alternative minimum tax; tax retrun due dates; HR 3200 (economic substance; more likely than not standard); Repeal full vesting on partial termination of qualified retirement plans; Harmonize and simplify education incentives; Simplify the Kiddie Tax; Standardize the allowable mileage rates for business expense, medical expense, and charitable contribution purposes; S 437 (Allow certain attorney fees and court costs as deductions for AGI); Revise the due date of the reporting requirements for foreign bank and financial accounts; allow for abatement of a Section 6707A penalty if the taxpayer acts reasonably and in good faith; Repeal the Section 7122(c)(1) requirement to provide a 20 percent partial payment with a lump-sum offer in compromise; Amend Section 118 to apply to partnerships; Allow spouses (and divorced spouses) to transfer partnership suspended losses to one another; Allow S Corporations to have nonresident aliens as shareholders and potential current beneficiaries of electing small business trusts; modification of information reporting requirements under tax law; HR 4213 (American Workers, State & Business Relief Act of 2010); Electronic filing of tax returns; Uncertain tax positions; Certainty with estate and gift taxes
Local Television Freedom Act of 2009
Client: AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS · Firm: AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS
S. 1504 (Notice Pleading Restoration Act); S. 1551 (Aiding and Abetting); HR 4115 (Open Access to Courts Act); HR 3216 (Consumer Financial Protection Act); HR 4713/S. 3217 (Restoring American Financial Stability Act of 2010 - provisions relating to aiding and abetting)
Local Television Freedom Act of 2009
Client: AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS · Firm: AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS
S. 1504 (Notice Pleading Restoration Act); S. 1551 (Aiding and Abetting); HR 4115 (Open Access to Courts Act); HR 3216 (Consumer Financial Protection Act); HR 4713/S. 3217 (Restoring American Financial Stability Act of 2010 - provisions relating to aiding and abetting)
Local Television Freedom Act of 2009
Client: AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS · Firm: AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS
S 1504 (Notice Pleading Restoration Act); S 1551 (Aiding and Abetting); HR 4115 (Open Access to Courts Act); HR 3216 (Consumer Financial Protection Act); HR 4713/S 3217 (Restoring American Financial Stability Act of 2010 - provisions relating to aiding and abetting)
Local Television Freedom Act of 2009
Client: AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS · Firm: AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS
S 1504 (Notice Pleading Restoration Act); S 1551 (Aiding and Abetting); HR 4115 (Open Access to Courts Act); HR 3216 (Consumer Financial Protection Act); HR 4713/S 3217 (Restoring American Financial Act of 2010 - provisions relating to aiding and abetting)
To amend the Sarbanes-Oxley Act of 2002 to permit the sharing of confidential supervisory information with foreign auditor oversight bodies.
Client: AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS · Firm: AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS
HR 607 (fair value accounting); HR 1212 (Sarbanes Oxley act); HR 1349 (federal accounting oversight board); HR 1406 (mark to market accounting); HR 1797 (Sarbanes Oxley act); HR 1909 (mark to market accounting); Financial statement audits for FHA lenders/mortgage brokers; Single Audits; HR 3346 (Sarbanes oxley act); HR 4110 Comptroller General of GAO to be CPA; S. 1508 (Improper Payments Elimination and Recovery Act)
To amend the Sarbanes-Oxley Act of 2002 to permit the sharing of confidential supervisory information with foreign auditor oversight bodies.
Client: AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS · Firm: AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS
HR 607 (fair value accounting); HR 1212 (Sarbanes Oxley Act); HR 1349 (Federal Accounting Oversight Board); HR 1406 (Mark to Market accounting); HR 1797 (Sarbanes Oxley Act); HR 1909 (mark-to-market accounting); financial statement audits for FHA lenders/mortgage brokers; Single Audits; HR 3346 (Sarbanes Oxley Act); HR 4110 (Comptroller General of GAO to be CPA)
To amend the Sarbanes-Oxley Act of 2002 to permit the sharing of confidential supervisory information with foreign auditor oversight bodies.
Client: AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS · Firm: AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS
HR 607 (fair value accounting); HR 1212 (Sarbanes Oxley Act); HR 1349 (Federal Accounting Oversight BOard); HR 1406 (mark to market accounting); HR 1797 (Sarbanes Oxley Act); HR 1909 (mark to market accounting); Single Audits; HR 3346 (Sarbanes Oxley Act); HR 4110 Comptroller General of GAO to be CPA; S 1508 (Improper Payments Elimination and Recovery Act); PCAOB - draft legislation on disciplinary proceedings
To amend the Sarbanes-Oxley Act of 2002 to permit the sharing of confidential supervisory information with foreign auditor oversight bodies.
Client: AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS · Firm: AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS
HR 607 (fair value accounting); HR 1212 (Sarbanes Oxley Act); HR 1349 (Federal Accounting Oversight Board); HR 1406 (mark to market accounting); HR 1797 (Sarbanes Oxley Act); HR 1909 (mark to market accounting); Financail statement audits for FHA lenders/mortgage brokers; Single Audits; HR 3346 (Sarbanes Oxley Act); HR 4110 Comptroller General of GAO to be CPA; S 1508 (Improper Payments Elimination and Recovery Act); PCAOB - draft legislation on disciplinary proceedings
To amend the Sarbanes-Oxley Act of 2002 to permit the sharing of confidential supervisory information with foreign auditor oversight bodies.
Client: AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS · Firm: AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS
HR 607 (fair value accounting); HR 1212 (Sarbanes Oxley act); HR 1349 (federal accounting oversight board); HR 1406 (mark to market accounting); HR 1797 (Sarbanes Oxley act); HR 1909 (mark to market accounting); Financial statement audits for FHA lenders/mortgage brokers; Single Audits; HR 3346 (Sarbanes oxley act); HR 4110 Comptroller General of GAO to be CPA; S. 1508 (Improper Payments Elimination and Recovery Act)
To amend the Fair Credit Reporting Act to provide for an exclusion from Red Flag Guidelines for certain businesses.
Client: AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS · Firm: AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS
S. 664 (financial markets reform); HR 3126 (CFPA); HR 4173 (Financial Regulation); Dodd Financial Regulation Discussion Draft; S. 3217 Restoring American Financial Stability Act of 2010; HR 3763/S. 3416 - FTC Red Flags Rules
To amend the Fair Credit Reporting Act to provide for an exclusion from Red Flag Guidelines for certain businesses.
Client: AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS · Firm: AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS
S 664 (financial markets reform); HR 4173 (Financial Regulation); HR 3763 (FTC Red Flags Rule); Dodd Financial Regulation Discussion Draft; Senate Restoring Financial Stability Act of 2010
Dodd Frank Act implementation (Sections 913, 914, 922, 929Y, 929Z, 982); HR 2146/S 1222 - Data Act of 2011 - provisions dealing with data standards; HR 1745/S 902 - Jobs Act of 2011 - provisions dealing with data standards. HR 2883/S 1542 - Child and Family Services Improvement and Innovation Act. Draft legislation - Small Company Job Growth and Regulatory Relief Act of 2011 by Rep. Fincher. HR 2483 - Whistleblower Improvement Act of 2011. HR 2056 - Provisions relating to accounting treatment (c) (2)(c) and Section 3(a)(2). H R 2941 - Start-up Expansion and Investment Act. HR 1723 - Common Sense Economic Recovery Act - provisions relating to non-accrual loans. HR 1697 - Communities First Act. HR 1070 - Small Company Capital Formation - provisions on yearly audits.
IC Section 67(e) (Deductibility of trust administration expenses); Circular 230 - Preparer regulation including PTIN regulations, nonsigning preparers; AMT; S 845/HR 2382 - Tax Return Due Dates; HR 674/S 89/S 164 - 3% witholding provision; Repal full vesting on partial termination of qualified retirement plans; Harmonize and simplify education incentives; Pension funding; Simplify the Kiddie Tax; Standardize the allowable mileage rates for business expense, medical expense,and charitable contribution purposes; Revise the due date of the reporting requirement for foreign banks and financail accounts; Allow for abatement of a Section 6707A penalty of the taxpayer acts reasonable and in good faith; Repal the Section 7122(c)(I) requirement to provide a 20% partial payment with a lump sum offer in compromise; Amend Section 118 to apply to partnerships; Allow spouces (and divorced spouses) to transfer partnership suspended losses to one another; Allow S Corps to have nonresidential aliens as shareholders and pottential current beneficiaries of electing small business trusts; Modification of information reporting requirements under tax law; Employment tax treatment of S Corporations; IRS guidance Priority Plan; Corrections on nonqualified deferred compensation plan failures under Section 409(A); Built in gains and losses relating to partnership mergers under Section 704(c); Extending the due date of employee plan returns; Exempt status of hospitals; Office visits of tax return preparers by IRs; Rrepeal of Section 2101 of fPL 111-240 regarding forms 1099; HR 4 - miscellaneous informaiton returns; Foreign trusts aspects of FBAR; Carryover basis issues; HR 1864 (Mobile workforce); IRS requests for accounting software; IRS uncertain tax return position programs (including Schedule M-3); Foreign bank account reporting (FinCen); Discussions with Bank Secrecy Act Advistory Group; Mandatory E-filing of FBARs; Form 990 Revisions; IRS suitabilty checks/fingerprinting related to PTIN Program; GST legislative modifications; Form 706/Form 8939 - carryover basis issues; taxation of large partnerships; HR 1697 - Community Banking Relief
Dodd Frank Act implentation (Section 913, 914, 922 929Y, 929Z, 982); Hr 2146/S 1222 - Data Act of 2011 - provisions dealing with data standards; HR 1745/S 902 - Jobs Act of 2011 - provisions dealing with data standards; HR 2483 - Whistleblower Improvement Act of 2011; HR 2827 - provisions dealing with exemption for municiple advisors; S 1483 - Incorporation Transparancy and Law Enforcement Assistance Act - provisions dealing with public dislosure of beneficial owners of private compani
Filing targets: Financial Crimes Enforcement Network (FinCEN), HOUSE OF REPRESENTATIVES, Internal Revenue Service (IRS), Labor, Dept of (DOL), SENATE, Treasury, Dept of
AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS via AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS
2011 · second_quarter · Q2
HR 4 - Small Business Paperwork mandate Elimination Act of 2011; S 223 (Air Transportation modernization and Safety Improvement Act - Provisions relating to the repeal of Section 9006 of the Patient Protection and Affordable Care Act and section 2101 of the Small Business Jobs Act of 2010); S 18 (Small Business Paperwork Mandate Elimination Ave - provisions relating o the repeal of section 9006 of the Patient Protection and Affordable Care Act and Section 2101 of the Small Business Jobs Act of 2010) S. Amendment 161 to S. 493 - SBIR/STTR Reauthorization Act of 2011 (Provisions relating to the repeal of Section 9006 of the Patient Protection and Affordable Care Act and Section 2101 of the Small Business Jobs Act of 2010); IC Section 67(e) (deductibility of trust administration expenses); Circular 230 - Preparer regulation including PTIN regulations, nonsigning preparers; AMT; S 845/HR 2382 - Tax Return Due Dates; HR 674/S 89/S 164 - 3% withholding provision; Repeal full vesting on partial termination of qualified retirement plans; Harmonize and simplify education incentives; Pension funding; Simplify the Kiddie Tax; Standardize the allowable mileage rates for business expense, medical expense, and charitable contribution purposes; Revise the due date of the reporting requirements for foreign banks and financial accounts; Allow for abatement of a Section 6707A penalty of the taxpayer acts reasonably and in good faith; Repeal the Section 7122(c)(1) requirement to provide a 20% partial payment with a lump sum offer in compromise; Amend Section 118 to apply to partnerships; Allow spouses (and divorced spouses) to transfer partnership suspended losses to one another; Allow S Corps to have nonresidential aliens as shareholders and potential current beneficiaries of electing small business trusts; Modification of information reporting requirements under tax law; Employment tax treatment of S Corporations; IRS Guidance Priority Plan; Corrections on nonqualifiied deferred compensation plan failures under Section 409(A); Built in gains and losses relating to partnership mergers under Section 704(c); Repeal of Section 9006 of PL 111-148 regarding forms 1099-miscellaneous information returns; Extending the due date of employee plan returns; Exempt status of hospitals; Office visits of tax return prepares by IRS; Repeal of Section 2101 of PL 111-240 regarding forms 1099, HR 4 - miscellaneous information returns; Foreign trusts aspects of FBAR; Carryover basis issues; HR 1864 (Mobile workforce); IRS requests for accounting software; IRS practitioner compliance visits; IRS uncertain tax return position programs (including Schedule M-3)
S 23 (Intelligent Properity Jurisdiction Clarification Act of 2011 - Section 14 Tax Strategy Patents); S 139 (Equal Access to Tax Planning); HR 1249 (America Invests Act - Section 13 Tax Strategy Patents)
Dodd Frank Act implementation (Sections 913, 914, 922, 929Y, 929Z, 982); Draft whistleblower reform legislation; HR 2146/S 1222 - Data Act of 2011 - provisions dealing with data standards; HR 1745/S 902 - Jobs Act of 2011 - provisions dealing with data standards
Dodd Frank Act implementation (Section 913, 914, 922, 929Y, 929Z, 982); HR 2146/S 1222 - Data Act of 2011 - provisions dealing with data standards; HR 1745/S 902 - Jobs Act of 2011 - provisions dealing with data standards
Filing targets: HOUSE OF REPRESENTATIVES, Internal Revenue Service (IRS), SENATE, Treasury, Dept of
AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS via AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS
2011 · first_quarter · Q1
HR 4 (Small Business Paperwork Mandate Elimination Act of 2011); S 223 (Air Transportation Modernization and Safety Improvement Act - Provisions relating to the repeal of section 9006 of the Patient Protection and Affordable Care Act and section 2101 of the Small Business Jobs Act of 2010); S 18 (Small Business Paperwork Mandate Elimination Act - provisions relating to the repeal of section 9006 of the Patient Protection and Affordable Care Act and section 2101 of the Small Business Jobs Act of 2010) S. Amend. 161 to S. 493 - SBIR/STTR Reauthorization Act of 2011 (Provisions relating to the repeal of section 9006 of the Patient Protection and Affordable Care Act and section 2101 of the Small Business Jobs Act of 2010); IRC Section 67(e) (deductibility of trust administration expenses); Preparer regulation including PTTN regulations, nonsigning preparers; AMT; Tax return due dates; Repeal full vesting on partial termination of qualified retirement plans; Harmonize and simplify education incentives; Pension Funding; Simplify the Kiddie Tax; Standardize the allowable mileage rates for business expense, medical expense, and charitable contribution purposes; Revise the due date of the reporting requirements for foreign banks and financial accounts; Allow for abatement of a Section 6707A penalty of the taxpayer acts reasonably and in good faith; Repeal the Section 7122(c)(1) requirement to provide a 20% partial payment with a lump sum offer in compromise; Amend Section 118 to apply to partnerships; Allow spouses (and divorced spouses) to transfer partnership suspended losses to one another; Allow S Corps to have nonresident aliens as shareholders and potential current beneficiaries of electing small business trusts; Modification of information reporting requirements under tax law; Employment tax treatment of S Corporations; IRS Guidance Priority Test; Corrections on Nonqualified deferred compensation plan failures under Section 409(A); Built in gains and losses relating to partnership mergers under Section 704(c); Repeal of Section 9006 of PL 111-148 regarding forms 1099-miscellaneous information returns; Changes to tax return due dates; Extending the due date of employee plan returns; Exempt status of hospitals; Office visits of tax return prepares by IRS; Repeal of section 2101 of PL 111-240 regarding forms 1099, miscellaneous information returns; Foreign trusts aspects of FBAR; Carryover basis issues
Dodd Frank Act implementation (Sections 922, 929Y, 929Z, 982)
S. 23 (Intelligent Property Jurisdiction Clarification Act of 2011 - Section 14 Tax Strategy Patents); S. 139 (Equal Access to Tax Planning); HR 1249 (America Invents Act - Section 13 Tax Strategy Patents)
Dodd Frank Act implementation
Filing targets: HOUSE OF REPRESENTATIVES, Internal Revenue Service (IRS), SENATE, Treasury, Dept of
AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS via AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS
2010 · second_quarter · 2A
HR 607 (fair value accounting); HR 1212 (Sarbanes Oxley act); HR 1349 (federal accounting oversight board); HR 1406 (mark to market accounting); HR 1797 (Sarbanes Oxley act); HR 1909 (mark to market accounting); Financial statement audits for FHA lenders/mortgage brokers; Single Audits; HR 3346 (Sarbanes oxley act); HR 4110 Comptroller General of GAO to be CPA; S. 1508 (Improper Payments Elimination and Recovery Act)
HR 2584 (tax strategy patents); S. 515 (Patent Reform); HR 1260 (Patent Reform); HR 1265 (Stop tax haven abuse act; sections regarding Tax strategy patents); S. 506 (Stop tax haven abuse act; sections regarding Tax strategy patents)
HR 2110 State income tax simplification mobile workforce; S 506/HR 1265 International Tax Provisions/Economic Substance/Patents; S 144/HR 690 Mobile Cell Phone Act, HR 436 Carry-over Basis Estate Tax Reform; HR 3200 Economic Substance, More Likely than Not Standard; S 437 - Allow certain attorney fees and court cost deductions for AGI IRC Section 67(3) deductibility of trust administration expenses); Prepare regulation including PTIN regulations; ATM; Tax return due dates Repeal full vesting on partial termination of qualified retirement plans; Harmonize and simplify education incentives; Pension Funding; Simplify the Kiddie Tax; Standardize the allowable mileage rates for business expense, medical expense, and charitable contribution purposes; Revise the due date of the reporting requirements for foreign banks and financial accounts; Allow for abatement of a Section 6707A penalty if the taxpayer acts reasonably and in good faith; Repeal the Section 7122 (c )(1) requirement to provide a 20 % partial payment with a lump sum offer in compromise; Amend Section 118 to apply to partnerships; Allow spouses (and divorced spouses) to transfer partnership suspended losses to one another; Allow S Corps to have nonresident aliens as shareholders and potential current beneficiaries of electing small business trusts; Modification of information reporting requirements under tax law; HR 4213 (American Workers, State and Business Relief Act of 2010); Employment tax treatment of S Corporations; IRS Guidance Priority Test; Corrections on Nonqualified deferred compensation plan failures under Section 409(A); Built in gains and losses relating to partnership mergers under Section 704( c); Repeal of Section 9006 of PL 111-148 regarding forms 1099- miscellaneous information returns; HR 5141 -- Small Business Paperwork Mandate Elimination Act Mark
HR 2989 (Defined benefit pension funding); HR 3936 (Defined benefit pension funding); HR 4213 (Provisions relating to defined benefit pension funding); HR 3962 (Provisions relating to defined benefit pension funding)
S. 664 (financial markets reform); HR 3126 (CFPA); HR 4173 (Financial Regulation); Dodd Financial Regulation Discussion Draft; S. 3217 Restoring American Financial Stability Act of 2010; HR 3763/S. 3416 - FTC Red Flags Rules
S. 1504 (Notice Pleading Restoration Act); S. 1551 (Aiding and Abetting); HR 4115 (Open Access to Courts Act); HR 3216 (Consumer Financial Protection Act); HR 4713/S. 3217 (Restoring American Financial Stability Act of 2010 - provisions relating to aiding and abetting)
Filing targets: HOUSE OF REPRESENTATIVES, Internal Revenue Service (IRS), SENATE, Treasury, Dept of
AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS via AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS
2010 · fourth_quarter · Q4
HR 2110 State income tax simplification - "mobile workforce"; S 506/HR 1265 - Economic Substances/patents; S 144/HR 690 - Mobile Cell Phone Act; HR 436 - Carry-over Basis Estate Tax Reform; HR 3200 - Economic Substance, More Likely Than Not Standard; S 437 - Allow certain attorney fees and court cost deductions for AGI; IRC Section 67(e) (deductibility of trust administration expenses); Preparer regulation including PTIN, user fee, nonsigning preparers, and Circular 230 regulations; AMT; Tax return due dates; Repeal full vesting on partial termination of qualified retirement plans; Harmonize and simplify education incentives; Pension Funding; Simplify the Kiddie Tax; Standardize the allowable mileage rates for business expense, medical expense, and charitable contribution purposes; Revise the due date of the reporting requirements for foreign banks and financial accounts; Allow for abatement of a Section 6707A penalty if the taxpayer acts reasonably and in good faith; Repeal the Section 7122(c)(1) requiremnet to provide a 20% partial payment with a lump sum offer in compromise; Amend Section 118 to apply to partnerships; Allow spouses (and divorced spouses) to transfer partnership suspended losses to one another; Allow S Corps to have nonresident aliens as shareholders and potential current beneficiares of electing small business trusts; Modification of information reporting requirements under tax law; HR 4213 (American Workers, State and Business Relief Act of 2010); Employment tax treatment of S Corporations; Corrections on Nonqualified deferred compensation plan failures under Section 409(A); Built in gains and losses relating to partnership mergers under Section 704(c); Repeal of Section 9006 of PL 111-148 regarding forms 1099-miscellaneous information returns; HR 5141 - Small Business Paperwork Mandate Elimination Act; Mandatory E-filing; Section 704(c) built in gains and losses; Gift Tax Treatment for transfers to grantor trusts; International Provisions in HR 847/HR 5982/HR 5893/HR 5901/HR 4213; Self Employment Tax for S Corporations shareholder provisions of HR 4213; Uncertain Tax Provisions; Changes to tax return due dates; Extending the due date of employee plan returns (PTW, this was also pushed with PBGC & labor); Exempt status of hospitals; Office visits of tax returns preparers by IRS; Repeal of Section 2101 of PL 111-240 regarding forms 1099-miscellaneous returns; Foreign trust aspects of FBAR; Carryover basis issues;
HR 2989 (Defined benefit pension funding); HR 3936 (Defined benefit pension funding); HR 4213 (Provisions relating to defined benefit pension funding); HR 3962 (Provisions relating to defined benefit pension funding)
S 664 (financial markets reform); HR 3126 (CFPA); HR 4173 - Dodd Frank Wall Street Reform; S 3217 Restoring American Financial Stability Act of 2010; HR 3763/S 3416 - FTC Red Flags Rules; HR 6038 - Financial Industry Transparency Act; S 3717/HR 6086/HR 5924 - SEC FOIA Restoration; S 3987/HR 6420 - Red Flag Clarification Act of 2010
HR 2584 (Tax Strategy Patents); S 515 (Patent Reform); HR 1260 (Patent Reform); HR 1265 (Stop Tax Haven Abuse Act - sections regarding tax strategy patents); S 506 (Stop Tax Haven Abuse Act - sections regarding tax strategy patents)
HR 607 (fair value accounting); HR 1212 (Sarbanes Oxley Act); HR 1349 (Federal Accounting Oversight BOard); HR 1406 (mark to market accounting); HR 1797 (Sarbanes Oxley Act); HR 1909 (mark to market accounting); Single Audits; HR 3346 (Sarbanes Oxley Act); HR 4110 Comptroller General of GAO to be CPA; S 1508 (Improper Payments Elimination and Recovery Act); PCAOB - draft legislation on disciplinary proceedings
S 1504 (Notice Pleading Restoration Act); S 1551 (Aiding and Abetting); HR 4115 (Open Access to Courts Act); HR 3216 (Consumer Financial Protection Act); HR 4713/S 3217 (Restoring American Financial Act of 2010 - provisions relating to aiding and abetting)
Filing targets: HOUSE OF REPRESENTATIVES, Internal Revenue Service (IRS), SENATE, Treasury, Dept of
AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS via AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS
2010 · third_quarter · Q3
HR 2110 State income tax simplification - "mobile workforce" ; S 506/HR 1265 - Economic Substance/patents; S 144/HR 690 - Mobile Cell Phone Act; HR 436 - Carry-over Basis Estate Tax Reform; HR 3200 - Economic Substance, More Likely Than Not Standard; S 437 - Allow certain attorney fees and court cost deductions for AGI; IRC Section 67(e) (deductibility of trust administration expenses); Preparer regulation including PTIN user fee, and Circular 230 regulations; AMT; Tax return due dates; Repeal full vesting on partial termination of qualified retirement plans; Harmonize and simplify education incentives; Pension Funding; Simplify the Kiddie Tax; Standardize the allowable mileage rates for business expense, medical expense, and charitable contribution purposes; Revise the due date of the reporting requirements for foreign banks and financial accounts; Allow for abatement of a Section 6707A penalty if the taxpayer acts reasonably and in good faith; Repeal the Section 7122 (c )(1) requirement to provide a 20 % partial payment with a lump sum offer in compromise; Amend Section 118 to apply to partnerships; Allow spouses (and divorced spouses) to transfer partnership suspended losses to one another; Allow S Corps to have nonresident aliens as shareholders and potential current beneficiaries of electing small business trusts; Modification of information reporting requirements under tax law; HR 4213 (American Workers, State and Business Relief Act of 2010); Employment tax treatment of S Corporations; Corrections on Nonqualified deferred compensation plan failures under Section 409(A); Built in gains and losses relating to partnership mergers under Section 704( c); Repeal of Section 9006 of PL 111-148 regarding forms 1099- miscellaneous information returns; HR 5141 -- Small Business Paperwork Mandate Elimination Act; Mandatory E-filing; Section 704( c) built in gains and losses; Gift Tax Treatment for transfers to grantor trusts; International Provisions in HR 847/HR 5982/HR 5893/HR 5901/HR 4213; Self Employment Tax for S Corporations shareholder provisions of HR 4213; Uncertain Tax Provisions
AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS via AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS
2010 · second_quarter · Q2
HR 607 (fair value accounting); HR 1212 (Sarbanes Oxley act); HR 1349 (federal accounting oversight board); HR 1406 (mark to market accounting); HR 1797 (Sarbanes Oxley act); HR 1909 (mark to market accounting); Financial statement audits for FHA lenders/mortgage brokers; Single Audits; HR 3346 (Sarbanes oxley act); HR 4110 Comptroller General of GAO to be CPA; S. 1508 (Improper Payments Elimination and Recovery Act)
HR 2584 (tax strategy patents); S. 515 (Patent Reform); HR 1260 (Patent Reform); HR 1265 (Stop tax haven abuse act; sections regarding Tax strategy patents); S. 506 (Stop tax haven abuse act; sections regarding Tax strategy patents)
AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS via AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS
2010 · first_quarter · Q1
HR 607 (fair value accounting); HR 1212 (Sarbanes Oxley Act); HR 1349 (Federal Accounting Oversight Board); HR 1406 (Mark to Market accounting); HR 1797 (Sarbanes Oxley Act); HR 1909 (mark-to-market accounting); financial statement audits for FHA lenders/mortgage brokers; Single Audits; HR 3346 (Sarbanes Oxley Act); HR 4110 (Comptroller General of GAO to be CPA)
HR 2989 (Defined benefit pension funding); HR 3936 (Defined benefit pension funding); HR 4213 (provisions relating to defined benefit pension funding)
HR 2584 (tax strategy patents); HR 1260 (Patent reform); HR 1265 (Stop Tax Haven Abuse Act Sections Regarding Tax Strategy Patents); S 506 (Stop Tax Haven Abuse Act Sections Regarding Tax Strategy Patents); S 515 Patent Reform
AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS via AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS
2009 · fourth_quarter · Q4
S 664 (financial markets reform); HR 4173 (Financial Regulation; HR 3763 (FTC Red Flags Rule); Dodd Financial Regulation Discussion Draft
HR 607 (fair value accounting); Hr 1212 (Sarbanes Oxley Act); HR 1349 (Federal Accounting Oversight Board); HR 1406 (mark-to-market accounting); HR 1797 (Sarbanes-Oxley Act); HR 1909 (mark-to-market accounting); financial statement audits for FHA lenders/mortgage brokers; Single Audits; HR 3346 (Sarbanes Oxley Act); HR 4110 (Comptroller General of GAO to be CPA)
S 1504 (Noticed Pleading Restoration Act); S 1551 (aiding and abetting); HR 3126 (Consumer Financail Protection Act); HR 4115 (Open Access to Justice)
AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS via AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS
2009 · third_quarter · Q3
H.R. 607 (fair value accounting); H.R. 1212 (Sarbanes Oxley Act); H.R. 1349 (Federal Accounting Oversight Board); H.R. 1406 (mark-to-market accounting); H.R. 1797 (Sarbanes-Oxley Act); H.R. 1909 (mark-to-market accounting); financial statement audits for FHA lenders/mortgage brokers; Single Audits; H.R. 3346 (Sarbanes Oxley Act)
S. 664 (financial markets reform); S. 1504 (Noticed Pleading Restoration Act); S. 1551 (aiding and abetting); H.R. 3126 (Consumer Financial Protection Act); Federal Trade Commission - red flag rules.
HR 2989 (Defined benefit pension funding); HR 3936 (Defined benefit pension funding); HR 4213 (Provisions relating to defined benefit pension funding); HR 3962 (Provisions relating to defined benefit pension funding)
S 664 (financial markets reform); HR 3126 (CFPA); HR 4173 - Dodd Frank Wall Street Reform; S 3217 Restoring American Financial Stability Act of 2010; HR 3763/S 3416 - FTC Red Flags Rules; HR 6038 - Financial Industry Transparency Act; S 3717/HR 6086/HR 5924 - SEC FOIA Restoration
HR 607 (fair value accounting); HR 1212 (Sarbanes Oxley Act); HR 1349 (Federal Accounting Oversight Board); HR 1406 (mark to market accounting); HR 1797 (Sarbanes Oxley Act); HR 1909 (mark to market accounting); Financail statement audits for FHA lenders/mortgage brokers; Single Audits; HR 3346 (Sarbanes Oxley Act); HR 4110 Comptroller General of GAO to be CPA; S 1508 (Improper Payments Elimination and Recovery Act); PCAOB - draft legislation on disciplinary proceedings
HR 2584 (Tax Strategy Patents); S 515 (Patent Reform); HR 1260 (Patent Reform); HR 1265 (Stop Tax Haven Abuse Act - sections regarding tax strategy patents); S 506 (Stop Tax Haven Abuse Act - sections regarding tax stategy patents)
S 1504 (Notice Pleading Restoration Act); S 1551 (Aiding and Abetting); HR 4115 (Open Access to Courts Act); HR 3216 (Consumer Financial Protection Act); HR 4713/S 3217 (Restoring American Financial Stability Act of 2010 - provisions relating to aiding and abetting)
Filing targets: HOUSE OF REPRESENTATIVES, Internal Revenue Service (IRS), SENATE, Treasury, Dept of
HR 2989 (Defined benefit pension funding); HR 3936 (Defined benefit pension funding); HR 4213 (Provisions relating to defined benefit pension funding); HR 3962 (Provisions relating to defined benefit pension funding)
HR 2110 State income tax simplification mobile workforce; S. 506/HR 1265 International Tax Provisions/Economic Substance/Patents; S 144/HR 690 Mobile Cell Phone Act; HR 436 Carry-over Basis Estate Tax Reform; HR 3200 Economic Substance, More Likely than Not Standard; S 437 - Allow certain attorney fees and court cost deductions for AGI; IRC Section 67(e) (deductibility of trust administration expenses); Preparer regulation including PTIN regulations; AMT; Tax return due dates; Repeal full vesting on partial termination of qualified retirement plans; Harmonize and simplify education incentives; Pension Funding; Simplify the Kiddie Tax; Standardize the allowable mileage rates for business expense, medical expense, and charitable contribution purposes; Revise the due date of the reporting requirements for foreign banks and financial accounts; Allow for abatement of a Section 6707A penalty if the taxpayer acts reasonably and in good faith; Repeal the Section 7122 (c )(1) requirement to provide a 20 % partial payment with a lump sum offer in compromise; Amend Section 118 to apply to partnerships; Allow spouses (and divorced spouses) to transfer partnership suspended losses to one another; Allow S Corps to have nonresident aliens as shareholders and potential current beneficiaries of electing small business trusts; Modification of information reporting requirements under tax law; HR 4213 (American Workers, State and Business Relief Act of 2010); Employment tax treatment of S Corporations; IRS Guidance Priority Test; Corrections on Nonqualified deferred compensation plan failures under Section 409(A); Built in gains and losses relating to partnership mergers under Section 704( c); Repeal of Section 9006 of PL 111-148 regarding forms 1099- miscellaneous information returns; HR 5141 -- Small Business Paperwork Mandate Elimination Act
S. 1504 (Notice Pleading Restoration Act); S. 1551 (Aiding and Abetting); HR 4115 (Open Access to Courts Act); HR 3216 (Consumer Financial Protection Act); HR 4713/S. 3217 (Restoring American Financial Stability Act of 2010 - provisions relating to aiding and abetting)
S. 664 (financial markets reform); HR 3126 (CFPA); HR 4173 (Financial Regulation); Dodd Financial Regulation Discussion Draft; S. 3217 Restoring American Financial Stability Act of 2010; HR 3763/S. 3416 - FTC Red Flags Rules
Filing targets: HOUSE OF REPRESENTATIVES, Internal Revenue Service (IRS), SENATE, Treasury, Dept of
S 1504 (Noticed Pleading Restoration Act); S 1551 (aiding and abetting); HR 3126 (Consumer Financial Protection Act); HR 4116 (Open Access to Justice)
HR 4169 (Built in gains tax); S. 506/HR 1256 (international tax provisions/economic substance/patents); S 144/HR 690 (Mobile Cell Phone Act); HR 436 (carry-over basis estate tax reform); HR 2110 (Mobile workforce state income tax); IRC Section 67(e) (deductability of trust administration expenses); Section 7216 (confidentiality); Section 6694 (preparer penalty); preparer regulation; alternative minimum tax; tax retrun due dates; HR 3200 (economic substance; more likely than not standard); Repeal full vesting on partial termination of qualified retirement plans; Harmonize and simplify education incentives; Simplify the Kiddie Tax; Standardize the allowable mileage rates for business expense, medical expense, and charitable contribution purposes; S 437 (Allow certain attorney fees and court costs as deductions for AGI); Revise the due date of the reporting requirements for foreign bank and financial accounts; allow for abatement of a Section 6707A penalty if the taxpayer acts reasonably and in good faith; Repeal the Section 7122(c)(1) requirement to provide a 20 percent partial payment with a lump-sum offer in compromise; Amend Section 118 to apply to partnerships; Allow spouses (and divorced spouses) to transfer partnership suspended losses to one another; Allow S Corporations to have nonresident aliens as shareholders and potential current beneficiaries of electing small business trusts; modification of information reporting requirements under tax law; HR 4213 (American Workers, State & Business Relief Act of 2010); Electronic filing of tax returns; Uncertain tax positions; Certainty with estate and gift taxes
S 664 (financial markets reform); HR 4173 (Financial Regulation); HR 3763 (FTC Red Flags Rule); Dodd Financial Regulation Discussion Draft; Senate Restoring Financial Stability Act of 2010
Filing targets: HOUSE OF REPRESENTATIVES, Internal Revenue Service (IRS), SENATE, Treasury, Dept of
HR 2584 (tax strategy patents); HR 1260 (Patent reform); HR 1265 (Stop Tax Haven Abuse Act Sections Regarding Tax Strategy Patents); S 506 (Stop Tax Haven Abuse Act Sections Regarding Tax Strategy Patents); S 515 Patent Reform
S 506/HR 1256 (international tax provisions/economic substance/patents); S 144/HR 690 (Mobile Cell Phone Act); HR 436 (carry-over basis estate tax reform); HR 2110 (Mobile workforce state income tax); IRC Section 67(e) (deductability of trust administration expenses); Section 7216 (confidentiality); Section 6694 (preparer penalty); preparer regulation; alternative minimum tax; tax return due deates; HR 3200 (economic substance, more likely than not standard); Repeal full vesting on partial termination of qualified retirement plans; Harmonize and simplify education incentives; Simplify the Kiddie Tax; Standardize the allowable mileage rates for business expense, medical expense, and charitable contribution purposes; S.437 (Allow certain attorney fees and court costs as deductions for AGI); Revise the due date of the reporting requirements for foreign bank and financial accounts; Allow for abatement of a Section 6707A penalty if the taxpayer acts reasonably and in good faith; Repeal the Section 7122(c)(1) requirement to provide a 20 percent partial payment with a lump-sum offer in compromise; Amend Section 118 to apply to partnerships; Allow spouses (and divorced spouses) to transfer partnership suspended losses to one another; Allow S Corporations to have nonresident aliens as shareholders and potential current beneficiiaries of electing small business trusts; modification of information reporting requirements under tax law
HR 2989 (Defined benefit pension funding); HR 3936 (Defined benefit pension funding)
Filing targets: HOUSE OF REPRESENTATIVES, Internal Revenue Service (IRS), SENATE, Treasury, Dept of
S. 506/H.R. 1256 (international tax provisions/economic substance/patents); S. 144/H.R. 690 (Mobile Cell Phone Act); H.R. 436 (carry-over basis estate tax reform); H.R. 2110 (mobile workforce state income tax); IRC Section 67(e) (deductability of trust administration expenses); Section 7216 (confidentiality); Section 6694 (preparer penalty); preparer regulation; alternative minimum tax; tax return due dates; H.R. 3200 (economic substance, more likely than not standard); Repeal full vesting on partial termination of qualified retirement plans; Harmonize and simplify education incentives; Simply the Kiddie Tax; Standardize the allowable mileage rates for business expense, medical expense, and charitable contribution purposes; Allow certain attorney fees and court costs as deductions for AGI; Revise the due date of the reporting requirements for foreign bank and financial accounts; Allow for abatement of a Section 6707A penalty if the taxpayer acts reasonably and in good faith; Repeal the Section 7122(c)(1) requirement to provide a 20 percent partial payment with a lump-sum offer in compromise; Amend Section 118 to apply to partnerships; Allow spouses (and divorced spouses) to transfer partnership suspended losses to one another; Allow S Corporations to have nonresident aliens as shareholders and potential current beneficiaries of electing small business trusts; modification of information reporting requirements under tax law
H.R. 2989 (defined benefit pension funding)
Filing targets: Federal Trade Commission (FTC), HOUSE OF REPRESENTATIVES, Internal Revenue Service (IRS), SENATE, Treasury, Dept of