Exhibit 6: Selected Phase-Out Items (2000)
*MAGI is not uniformly defined for these code sections.
**Assuming no Social Security benefits; phased out earlier if Social Security benefits present.


6 key areas of change for accountants and auditors

New accounting standards on revenue recognition, leases, and credit losses present implementation challenges. This independently-written report identifies the hurdles that accounting professionals face and provides tips for overcoming the challenges.


How tax reform will impact individual taxpayers

Amy Wang, a CPA who is a senior technical manager for tax advocacy at the AICPA, answers to some of the most common questions on how the new tax reform law will impact individual taxpayers.