Publications

Books
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Fundamentals of Trust Accounting Income and Principal Rules under the Revised New York State Law BY Seymour Goldberg, CPA, MBA, JD

For more information please send an email to info@statetrustrules.com.

Please be advised that the book is currently being updated and will be available for order on April 1, 2009.

Product Description:

As a professional, you should become aware of the trust rules if you are involved in preparing trust tax returns or income tax returns for a trust beneficiary.

This 190 plus page guide contains over 125 examples and includes coverage of such issues and materials involving:

  • The Uniform Principal and Income Act (UPAIA) and its application to old and new trusts
  • The accounting rules mandated by the UPAIA
  • Optional accounting adjustments under the UPAIA
  • Theffective date of the UPAIA
  • The Power of Adjustment (transferring income to principal or vice versa)
  • The 4% Unitrust Option
  • Distributable net income and capital gains – yes or no
  • Must the accountant and/or attorney know the state law rules
  • Ignorance is bliss, or is it malpractice!
  • Opting out of the state law provisions

To order now, just click here to download.

This product is a download file in PDF format named FundamentalsTrustAccountingNY.PDF and is 667K in size. (Acrobat Reader is needed to view or print the file.) The download is being processed by Brentmark Software whose name will appear on your credit card statement.

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New York Trusts and Estates: What the Practitioner Must Know BY SEYMOUR GOLDBERG, CPA, MBA, JD

For more information please send an email to info@statetrustrules.com.

Product Description:

Many practitioners may not be familiar with many of the practical and technical issues that are involved in connection with the administration of trusts and estates that are subject to New York State law.

If you are involved in estate planning, tax planning and financial planning, then you must become familiar with many of the issues that an executor or trustee may have to deal with in administering a New York estate or trust.

In addition, potential pitfalls and defective planning issues are discussed so that these issues may be anticipated and avoided to the extent possible.

As a professional, you should be aware of any potential problem areas and caution your client accordingly.

This 150 plus page guide includes coverage of such issues and materials involving:

  • Statutes of limitations on accountings by a fiduciary
  • Where are legal fees and accounting fees paid from?
  • Important IRS rules and New York State laws to justify deductible administration expenses
  • Loss of trustee commission on technical violations
  • Key points regarding executor commissions
  • Failure to consider allocation of estate taxes in estate planning
  • Failure to use protective trusts to capture estate taxes allocable to nonprobate assets
  • Adverse bankruptcy court decisions on “inherited” IRAs
  • Effective use of trusts permitted by the Pension Protection Act of 2006 and the Worker, Retiree, and Employer Recovery Act of 2008 (WRERA)
  • Overview of the New York Uniform Principal and Income Act
  • Accounting income and the IRS for trust purposes
  • Undue influence issues

This product is a download file in PDF format named The NYTrustsMustKnow.PDF and is 560K in size. (Acrobat Reader is needed to view or print the file.) The download is being processed by Brentmark Software whose name will appear on your credit card statement.

To order now, just click on the following links:

NYSSCPA Members: Click here to download
New York Trusts and Estates: What the Practitioner Must Know as a PDF file for $55 (Member Price- subject to member verification).

Non-Members: Click here to download
New York Trusts and Estates: What the Practitioner Must Know for $69 (Non-Member Price).

Magazine
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The CPA Journal
http://www.cpajournal.com/subscribe.htm

An NYSSCPA membership benefit and available to non-member subscribers, The CPA Journal is an objective, critical source of information, providing analysis, perspective, and debate on the issues that affect the CPA profession. Major topics include accounting and auditing, taxation, finance, technology and professional ethics.

 

Newspaper
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The Trusted Professional
http://www.nysscpa.org/trustedprof/main.htm
Collen Lutolf, Editor, (212) 719-8392
clutolf@nysscpa.org

The bimonthly newspaper of the NYSSCPA, is the membership's source for news on legislative issues, Society benefits and services, as well as coverage of committee, chapter and other member news.

 

Research Products
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CCH Tax and Accounting Books
http://cchgroup.com/members/nysscpa

ID or Group #: For Members Only
Call 1-800-697-7272 for discount code

CCH has joined forces to offer you an incredible new member benefit that provides a 30% discount on any of the more than 175 CCH tax and accounting books including U.S. Master Tax Guide, U.S. Master Depreciation Guide, Internal Revenue Code, Income Tax Regulations, State Tax Handbook and Miller Guides!

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RIA

RIA, a Thomson business, has developed a special arrangement for members of the NYSSCPA. By clicking on the link below, you will be taken to a special promotional website specifically created for members of the New York State Society. This website will allow you to take advantage of select, premier print publications at a discounted price.

RIA is the premier provider of advanced research, practice materials, and compliance tools for tax, accounting and corporate finance professionals. For more than 70 years, RIA has delivered accurate, insightful and accessible research and productivity-enhancing solutions, through innovative technology and the expertise of leading industry authors.

Visit the RIA Website now to take advantage of the NYSSCPA discounted rates.

To place and order by phone or email please contact Karen Smith at 734-205-2886 or Karen.smith@thomson.com