This article explains the procedures and tax compliance issues that fiduciaries face before domestic trust or estate distributions are paid or allocated to foreign beneficiaries.
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December 2012 - The Tax Adviser
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- December 2012
INDIVIDUALS
Individual Tax Update
This article covers recent developments affecting individual taxation.
employee benefits & pensions
Compensation and Benefits Update: Implementing the New Health Plan Laws
This article focuses on guidance released and changes to the rules for group health plans as a result of the Patient Protection and Affordable Care Act.
Tax Clinic
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TAX PRACTICE MANAGEMENT
2025 tax software survey
AICPA members in tax practice assess how their return preparation software performed during tax season and offer insights into their procedures.
Tax Clinic
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