Wealth management

The shift from CPA to financial advisor requires a shift in mindset.

Making the most of your broker-dealer

Our weekly roundup of tax-related investment strategies and news your clients may be thinking about.

Many CPAs are asked to act as trustees or are retained to prepare fiduciary income tax returns for trusts. The CPA who is involved in trust issues must become aware of the fiduciary trust accounting rules that apply to a given trust.

Hedge funds and portfolio managers often have sophisticated needs when it comes to dealing with capital gains taxes and keeping them to a minimum, and one of the wrinkles they need to deal with is a constructive sale.

Nearly 60 percent of initial public offerings in 2011, 2012 and 2013 on the U.S. markets used at least one non-GAAP financial measure in their financial statements, according to a new study by PricewaterhouseCoopers.

How can fund administrators efficiently walk general partner CFOs through the waterfall calculation?

The Treasury Department and the Internal Revenue Service have issued guidance aimed at expanding the use of income annuities in 401(k) plans.

Individuals who lost money in the stock market in 2014 may have other investment assets that have appreciated in value. These taxpayers should consider the extent to which they should sell appreciated assets before year end (if their value has peaked) and thereby offset gains with pre-existing losses.

U.S. Wealth Management president and CEO John Napolitano discusses the key elements in building a holistic financial plan for clients and their families, in an interview with Accounting Today managing editor Tamika Cody.

Our weekly roundup of tax-related investment strategies and news your clients may be thinking about.

Accounting and consulting firm Moss Adams LLP has released its annual Year-End Tax Planning Guide outlining some of the key tax issues and potential pitfalls for next year.

U.S. investors’ confidence in a variety of aspects of U.S. markets has reached new highs, according to the Center for Audit Quality’s 2014 Main Street Investor Survey.

The Securities and Exchange Commission has been conducting a review of the effectiveness of financial disclosures by public companies within and outside of financial statements and some investors have wondered about where forward-looking statements should fit into them.

The potential tax benefit of Roth IRAs remains high.

A tax attorney is sounding a warning about some unfavorable estate tax consequences for surviving spouses in many states across the country from the use of so-called “QTIP trusts.”

Taking a holistic view of clients' plans can help identify gaps.

Business development companies are increasingly using off-balance sheet investment vehicles known as senior secured loan programs to increase their effective portfolio leverage without running afoul of regulatory limits on balance sheet leverage, but that trend can be risky, according to research from Fitch Ratings.

Despite their high payouts, international stocks and funds can come with big tax bills, but there are ways to offset those hefty levies.

The Fifth Circuit rejected both the Internal Revenue Service and the Tax Court’s valuation of art contained in an estate, finding an estate’s valuation to be supported by the evidence.