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
How AI is transforming the audit — and what it means for CPAs
Advancements in AI technology have brought audit automation closer to reality, but the new tools come with risks that require human attention.
From The Tax Adviser
February 18, 2026
Why LIFO, why now?
February 10, 2026
Navigating safe-harbor rules for solar and wind Sec. 48E facilities
January 31, 2026
Trust distributions in kind and the Sec. 643(e)(3) election
January 31, 2026
