About The Tax Adviser
The Tax Adviser is a monthly publication of the American Institute of CPAs, providing tax practitioners with timely, in-depth, practical, and comprehensive information on federal and state tax developments.
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Publication, editorial, and business office:
220 Leigh Farm Road
Durham, NC 27707
Editorial Advisory Board
MATTHEW BUSTA, CPA
KPMG LLP
ELLEN D. COOK, MS, CPA
retired, University of Louisiana at Lafayette
MARK G. COOK, MBA, CPA, CGMA
SingerLewak LLP
DONALD R. DISMUKE, CPA, MST
Dixon Hughes Goodman LLP
JONATHAN ERRICO
Deloitte Tax LLP
KELLY T GARRISON, CPA
Frazier & Deeter LLC
HOWARD GODFREY, PH.D., CPA
University of North Carolina–Charlotte
GWENDOLYN GRIFFITH, J.D.
Tonkon Torp LLP
ARLENE HIBSCHWEILER, MBA, J.D.
State University of New York at Buffalo
KEVIN W. KAISER, J.D. CPA
Ernst & Young LLP
CHRISTOPHER A. KARACHALE, J.D., LL.M.
Hanson Bridgett LLP
STEWART S. KARLINSKY, PH.D., CPA, MBA
San José State University
GENNARO F. MUSI, CPA, MST
RSM US LLP
KAREN M. NAKAMURA, CPA, MST
CNA Finacial Corporation
CLAIRE Y. NASH, PH.D., CPA
Palm Beach Atlantic University
TONY NITTI, CPA
Ernst & Young LLP
KENNETH N. ORBACH, PH.D., CPA
Florida Atlantic University
LEO PARMEGIANI, CPA, MST
PKF O'Connor Davies LLP
MEREDITH K. PILARO, CPA
BDO USA LLP
THOMAS J. PURCELL III, J.D., PH.D., CPA
Creighton University
DANIEL ROWE, CPA
Levun Goodman & Cohen
BARRY L. SUNSHINE, CPA
Janover LLP
ADAM TRITABAUGH, CPA, MBT
RSM US LLP
ANTHONY VERNAGLIA, CPA, MST
Picarelli, Gilstein & Co. LLP
Opinions expressed in The Tax Adviser are those of the individual writers and may differ from policies of the American Institute of Certified Public Accountants, the Tax Division, or its other divisions and committees. This publication is designed to provide accurate and authoritative information on the subjects covered. It is sold, however, with the understanding that the publisher, editors, and authors are not engaged in rendering legal, accounting, or other professional service. If specific tax advice or other expert assistance is required, the services of a competent professional person should be sought. The information in this publication is not intended or written to be used as, and cannot be used as or considered to be written tax advice, and should not be relied on for the purpose of (1) avoiding tax-related penalties under the Internal Revenue Code or (2) promoting, marketing, or recommending to another party any transaction or tax-related matter(s) addressed herein, for IRS audit, tax dispute, or other purposes. The contents of The Tax Adviser are indexed in ProQuest Accounting & Tax, a product of ProQuest, available online at proquest.com.
