FICPA Podcasts

https://vimeo.com/1222482515?share=copy&fl=sv&fe=ci https://www.currentfederaltaxdevelopments.com/podcasts/2026/8/31/2026-08-31-when-is-a-partnership-return-not-a-return This week we look at: Zero-Return Form 1065 Filings and the Beard Test (IRS CCA 202634014) Full Payment Rule & Presumption of Correctness -- Pellegrino v. United States Pro Rata Share Determinations Under OBBBA -- Proposed Regulations (REG-115646-25) Treaty Exclusivity for Pooled Investments -- South Saskatchewan Community Foundation v. U.S.

https://vimeo.com/1218686012?share=copy&fl=sv&fe=ci https://www.currentfederaltaxdevelopments.com/podcasts/2026/8/16/2026-08-17-maybe-state-law-limited-partner-isnt-the-test-for-1402a13 This week we look at: Unpacking the Saver’s Match: Technical Guidance and Operational Frameworks Under Notice 2026-48 Harmonizing Section 3406 Backup Withholding with Section 6050W De Minimis Reporting Thresholds The High Bar for Equitable Tolling in Tax Practice: The Eighth Circuit’s Final Ruling in Boechler, P.C. Employer Contributions to Trump Accounts and Nondiscrimination Rules under REG-101355-26 The Perpetual Burden of Carryover Substantiation: AMT Credits and Recordkeeping in Beacom v. Commissioner Equitable Tolling of Tax Court Filing Deadlines: Maniktala v. Commissioner (8th Cir.) Standardizing Retirement Plan Rollovers and Trustee-to-Trustee Transfers under SECURE 2.0: Notice 2026-49 Unmasking the $70 Million Dubai Fraud: Section 165 Theft Loss Deductions in Deutsch v. Commissioner Treasury Proposes Substantive Section 987 Relief for Controlled Foreign Corporations (REG-103844-26) Rehearing Reversal: The Fifth Circuit’s Management Test for the Limited Partner Exception (K Alain, L.L.L.P.) The Crucial Role of Highest and Best Use in Conservation Easement Valuations: Evans v. Commissioner

The FICPA's "The Practitioner's Edge" delivers practical insights for CPAs and professionals in small firms. Each episode explores strategies, trends and real-world solutions to help you run a stronger practice, serve clients better and stay ahead in a changing profession. This month, we're joined by Eric Cohen, CEO and founder of Merchant Advocate, to explore how payment processing reviews can become a powerful value-added service for accounting firms. Cohen explains why credit card processing fees are often one of a business's largest—and least understood—expenses, revealing how hidden rate increases and complex fee structures can quietly erode profitability. He shares practical strategies for helping clients uncover savings without changing providers, while positioning your firm as a trusted advisor that proactively protects clients' bottom lines. From navigating evolving payment regulations to monitoring ongoing fee increases, Cohen demonstrates how this often-overlooked service can strengthen client relationships and create lasting value. "If you do the right thing, your business will grow naturally." Eric Cohen | LinkedIn: https://www.linkedin.com/in/eric-cohen-merchantadvocate/

https://vimeo.com/1213098151?share=copy&fl=sv&fe=ci https://www.currentfederaltaxdevelopments.com/podcasts/2026/7/26/2026-07-27-aicpa-new-interpretation-on-indepdendence-and-tax-engagements This week we look at: Valuation of Remainder Interest Gifts Upon Trust Termination: State Law and Net Gift Adjustments in Lewis v. Commissioner Revenue Procedure 2026-26: Technical Overview of 2027 Indexing Adjustments for Premium Tax Credits and Affordability Standards Limitations of Interest Abatement Claims Under I.R.C. § 6404(e)(1) in the Context of ERC-Driven Amendments Section 6015(c) Relief and the Substantiation Trap: An Analysis of Anderson v. Commissioner Navigating the AICPA’s New Tax Services Independence Standards: A Guide for Practitioners