Advisers can aid inheritors of individual retirement accounts to make optimal choices for their required minimum distributions.
April 2023 - Journal of Accountancy
PERSONAL FINANCIAL PLANNING
Funding health care when retiring before Medicare
Clients who dream of retiring early have various health insurance options for the gap years.
AUDITING
How remote work affected early-career auditors
A new study delves into both the negative impacts and upsides of remote working on the learning and professional development of early-career auditors.
TAX
Name, image, liability
Student-athletes may face unexpected tax
liabilities from compensation for their name,
image, or likeness now allowable under
NCAA rules.
COLUMNS
PROFESSIONAL LIABILITY SPOTLIGHT
TAX MATTERS
TECHNOLOGY Q&A
FROM THIS MONTH'S ISSUE
AI risks CPAs should know
Are you ready for the AI revolution in accounting? This JofA Technology Q&A article explores the top risks CPAs face—from hallucinations to deepfakes—and ways to mitigate them.
From The Tax Adviser
January 31, 2026
Trust distributions in kind and the Sec. 643(e)(3) election
January 31, 2026
Effects of the OBBBA on higher education
December 31, 2025
