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Articles and news submissions, and author guidelines: Alistair M. Nevius, 919-402-4052, alistair.nevius@aicpa-cima.com

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For AICPA publications, 888-777-7077

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Permission to reprint articles: Copyright Clearance Center at 978-750-8400 or copyright.com

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Photocopies of old articles; article research (for members only): University of Mississippi, 866-806-2133


Masthead

Vice President, Taxation

EDWARD S. KARL, CPA 

Vice President, Professional Media, Pathways & Inclusion

JOANNE E. FIORE, J.D. 

Publisher

KIM NILSEN

Editor-in-Chief

ALISTAIR M. NEVIUS, J.D. 

Tax Technical Content Manager

JAMES A. BEAVERS, J.D., LL.M., CPA, CGMA 

Managing Editor

ROCKY S. ROSEN 

Assistant Managing Editor

JEFFREY GILMAN, J.D. 

Senior Editors

PAUL BONNER
SALLY P. SCHREIBER, J.D. 

Senior Editor, Digital Content

MEGAN PINKSTON

Senior Editor, Publishing

AMELIA RASMUS

Contributing Editor

ALBERT B. ELLENTUCK, J.D. 

Senior Manager, Product Delivery Services

ROBERT F. DiCORCIA 

Lead Manager, Learning Design & Development PMO

MICHAEL LACHES 

Senior Copy Editor

PAMELA NELSON

Copy Editor

TODD CONARD

Creative  Director

MICHAEL SCHAD JOHNSTONE 

Associate Publisher

KARIN DeMARCO 

Advertising Representatives

CARL JOHNSON, Senior Account Manager

ASHLEY MOORE, Account Manager 

Ad Sales Manager

GEOFF JONES

Advertising Production Manager

ERIC OLSON 

Classified Advertising

1-800-837-1677
advertisingsales@aicpa.org

Newsletter Articles

SPONSORED REPORT

States look to unclaimed property for revenue

State audits of abandoned and unclaimed property (AUP) have exploded in recent years. This report outlines the escheat process, common types of AUP, how different states are handling it and how companies can plan for potential audits and liabilities.

DEDUCTIONS

Understanding the new Sec. 199A business income deduction

The new deduction allows certain business owners to keep pace with the significant corporate tax cut provided by the Tax Cuts and Jobs Act.