A February “ Tax
Matters ” case study of Gee v. Commissioner
should have specified that only surviving spouses who inherit an
individual retirement account (IRA) may roll it over directly into an
IRA in their own name.
With 2021 marking the 100th anniversary of the first Black licensed CPA in the United States, a yearlong campaign kicked off to recognize the nation’s Black CPAs and encourage greater progress in diversity, inclusion, and equity in the CPA profession.