Ed Zollars, CPA CPE Materials » North Carolina Association of CPAs

Tax Research Systems and Methods – December 9, 2009

Ed Zollars, CPA — Wed, 09 Dec 2009 12:16:48 +0000

The below are links discussed in the Tax Research Systems and Methods Course given in Raleigh, NC on December 9, 2009

IRS Directory for Revenue Ruling, Procedures, etc… – The IRS “drop” directory where the IRS publishes rulings since late 1998.
IRS Letter Ruling, CCA, etc. – Directory of “semi-official” IRS releases
Google Scholar – has option to search all court cases published on the web
US Tax Court Opinion Search – Search opinions back to 1999
US Tax Court Today’s Opinions – Opinions posted here daily at 3:30 pm Eastern time. The next day they move to the historic search area.
NCACPA Federal Tax Update Podcast – posted normally weekly as an audio

Below is a Google Voice connect box. You can click on the button, provide your phone number, and Google will connect us toll free by calling you back and then, when you answer, calling me. The call is forwarded to me wherever I might be at the time. If I’m not available, you can leave a voice mail.

Tax Awareness Training for Auditors

Ed Zollars, CPA — Tue, 08 Dec 2009 08:00:18 +0000

Below are some links discussed in the Tax Awareness Training for Auditors class given December 8, 2009 in Raleigh, NC:

Presentation Slides – PDF file of slides used in the presentation
FASB Codification – registration required (free)
Federal Tax Update Podcasts – provided by the North Carolina Association of Certified Public Accountants on a weekly basis

C Corporation – Advanced, (November 13, 2009)

Ed Zollars, CPA — Fri, 13 Nov 2009 08:00:59 +0000

Resources for the C Corporation Advanced course in Morrisville, NC on November 13, 2009:

IRS Form 5452 – includes worksheet for computation of earnings & profits
Worker, Homeowner and Business Assistance Act of 2009 – explanation of law provisions from Arizona Society of CPAs blogpost I wrote
Analysis of Menard Excess Compensation Opinion – analysis of the reversal of the Tax Court decision by the Seventh Circuit in the case of John Menard, CEO of Menard’s
Federal Tax Update Podcasts – provided by the North Carolina Association of Certified Public Accountants on a weekly basis

Financial, Estate and Tax Planning for Individuals Over 55, (November 12, 2009)

Ed Zollars, CPA — Thu, 12 Nov 2009 08:00:32 +0000

Materials and links referenced in November 12, 2009 presentation in Morrisville, NC

Worker, Homeowner & Business Assistance Act of 2009 – description of new tax bill and its provisions
Immediate Annuities – resource for getting the price of giving retiree an assured (or at least as assured as insurance can be) lifetime income stream. Good for a “reality check” for retirement planning.
AARP Reverse Mortgage resource page – resource page provided by AARP for retirees thinking about a reverse mortgage
Analyze Now website – retirement issue site by Henry Heeled
Social Security Administration Early or Late Retirement Calculator
Social Security My Statement Page – page for information on annual statements and to request a statement
Social Security Benefits Estimator – allows us to do “what if” simulations on social security benefits
IRS Notice 2009-82 – Relief for individuals that received required distributions from plans in 2009
IRS Life Expectancy Tables – the Appendix of Publication 590, containing the life expectancy tables for IRA and plan distributions
Life and Death Planning for Retirement Benefits – link for purchase of Natalie Choate’s volume that is considered the key work on use of trusts for distributions from retirement plans.
Medicare Premiums 2009 - updated list of 2009 premiums and deductibles
Medicare Premiums 2010 – revised 2010 limits and deductibles
Medicare & You Handbook – produced by Center for Medicare Services to explain Medicare
Physician Directory – Medicare provided physician directory, including information on participation
Part B Premiums – Income linked Part B Premiums for 2010, based on 2008 AGI
Medicare Part D Information – Medicare page for Part D information
Chosing a Medigap Policy – Publication of Medicare on standard Medigap policies
NC Division of Medical Assistance
Federal Tax Update Podcasts – provided by the North Carolina Association of Certified Public Accountants on a weekly basis