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Special Report: 2025 Readers’ Choice Awards

CPA Practice

million – $4,999,999 $5 million – $10,000,000 Over $10 million Consent Policy (Required) By downloading this content, you agree to our Terms and Conditions. million – $4,999,999 $5 million – $10,000,000 Over $10 million Consent Policy (Required) By downloading this content, you agree to our Terms and Conditions.

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Professionals on the Move – June 2025, Part II

CPA Practice

in Economics from the University of Delaware and is a Certified Internal Auditor (CIA) and Certified Information Systems Auditor (CISA). In this role, he was responsible for leading the banking sector business as part of large financial services internal audit practice Longacre earned a B.S.

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AICPA News – July 2025

CPA Practice

Rosen, CPA, MST, AEP®, former Director and shareholder at Belfint, Lyons & Shuman, in Wilmington, Delaware. Provide guidance on Notice 2020-75 and sections 469 and 163 on nonpassive versus passive income and interest expense tracing. Partnership Tax TRP Remove Treas.

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Advanced Section 1202 (QSBS) Planning for S Corporations

CPA Practice

Section 1202 provides for a substantial exclusion of gain from federal income taxes when stockholders sell qualified small business stock (QSBS). [1] Additional information can be found on our QSBS & Tax Planning Services page. By Scott W. This article first appeared on the Frost Brown Todd website.

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Mastering U.S. Federal Payroll Compliance

CPA Practice

million – $4,999,999 $5 million – $10,000,000 Over $10 million Consent Policy (Required) By downloading this content, you agree to our Terms and Conditions. million – $4,999,999 $5 million – $10,000,000 Over $10 million Consent Policy (Required) By downloading this content, you agree to our Terms and Conditions.

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State Income Tax Planning Considerations for a Liquidity Event

Withum

The choice of where to establish one’s residency prior to a liquidity event can have far-reaching implications regarding income taxes and personal financial goals. Make sure you are considering the type of income when implementing state income tax planning techniques.

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Unlocking Tax Benefits: The Power of Incomplete Non-Grantor Trusts in a Post-TCJA World

Withum

The landscape of estate and tax planning has undergone a substantial transformation due to the Tax Cuts and Jobs Act of 2017 (TCJA), which effectively doubled the federal estate exemption to over $11 million (indexed for inflation to $13,610,000 in 2024) and is not scheduled to sunset until the end of the 2025 tax year.