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	<title>Arizona Society of CPAs Blog</title>
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		<title>Arizona Society of CPAs Blog</title>
		<link>http://ascpa.wordpress.com</link>
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		<item>
		<title>Amendment to Welfare Plan Held to Be Constructive Amendment to Pension Plan That Reduced Accrued Benefit</title>
		<link>http://ascpa.wordpress.com/2010/02/06/amendment-to-welfare-plan-held-to-be-constructive-amendment-to-pension-plan-that-reduced-accrued-benefit/</link>
		<comments>http://ascpa.wordpress.com/2010/02/06/amendment-to-welfare-plan-held-to-be-constructive-amendment-to-pension-plan-that-reduced-accrued-benefit/#comments</comments>
		<pubDate>Sat, 06 Feb 2010 23:14:37 +0000</pubDate>
		<dc:creator>Ed Zollars, CPA</dc:creator>
				<category><![CDATA[Tax]]></category>
		<category><![CDATA[pension plan]]></category>
		<category><![CDATA[Qualified Plans]]></category>

		<guid isPermaLink="false">http://ascpa.wordpress.com/?p=1556</guid>
		<description><![CDATA[The Court of Appeals for the Third Circuit in Battoni v. IBEW Local Union 102 Employee Pension Plan held that a change in a welfare plan amounted to, in effect, an unlawful cutback of participants’ benefits in a pension plan in violation of the anti-cutback provisions of ERISA and IRC §411(d)(6).  The matter in question [...]<img alt="" border="0" src="http://stats.wordpress.com/b.gif?host=ascpa.wordpress.com&blog=2221528&post=1556&subd=ascpa&ref=&feed=1" />]]></description>
		<wfw:commentRss>http://ascpa.wordpress.com/2010/02/06/amendment-to-welfare-plan-held-to-be-constructive-amendment-to-pension-plan-that-reduced-accrued-benefit/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
	
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			<media:title type="html">Ed Zollars, CPA</media:title>
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	</item>
		<item>
		<title>President&#8217;s Tax Proposals for FY2011 Outlined in Treasury Green Book</title>
		<link>http://ascpa.wordpress.com/2010/02/02/presidents-tax-proposals-for-fy2011-outlined-in-treasury-green-book/</link>
		<comments>http://ascpa.wordpress.com/2010/02/02/presidents-tax-proposals-for-fy2011-outlined-in-treasury-green-book/#comments</comments>
		<pubDate>Tue, 02 Feb 2010 13:31:37 +0000</pubDate>
		<dc:creator>Ed Zollars, CPA</dc:creator>
				<category><![CDATA[Tax]]></category>
		<category><![CDATA[estate tax]]></category>
		<category><![CDATA[tax proposals]]></category>

		<guid isPermaLink="false">http://ascpa.wordpress.com/?p=1551</guid>
		<description><![CDATA[Details of the tax proposal in the President’s 2011 budget proposal are described in the Treasury Department’s “Green Book,” more formally known as the General Explanations of the Administration’s Fiscal Year 2011 Revenue Proposals.  The 153 page document is available from the Treasury Department’s website as a PDF file.
The  “Temporary Recovery Measures” that are found [...]<img alt="" border="0" src="http://stats.wordpress.com/b.gif?host=ascpa.wordpress.com&blog=2221528&post=1551&subd=ascpa&ref=&feed=1" />]]></description>
		<wfw:commentRss>http://ascpa.wordpress.com/2010/02/02/presidents-tax-proposals-for-fy2011-outlined-in-treasury-green-book/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
	
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			<media:title type="html">Ed Zollars, CPA</media:title>
		</media:content>
	</item>
		<item>
		<title>IRS Announces Plan to Require Disclosure of FIN48 Information by Corporations With Assets Greater than $10 Million</title>
		<link>http://ascpa.wordpress.com/2010/01/27/irs-announces-plan-to-require-disclosure-of-fin48-information-by-corporations-with-assets-greater-than-10-million/</link>
		<comments>http://ascpa.wordpress.com/2010/01/27/irs-announces-plan-to-require-disclosure-of-fin48-information-by-corporations-with-assets-greater-than-10-million/#comments</comments>
		<pubDate>Wed, 27 Jan 2010 13:52:59 +0000</pubDate>
		<dc:creator>Ed Zollars, CPA</dc:creator>
				<category><![CDATA[Tax]]></category>
		<category><![CDATA[Dislcosure]]></category>
		<category><![CDATA[FIN48]]></category>

		<guid isPermaLink="false">http://ascpa.wordpress.com/?p=1548</guid>
		<description><![CDATA[As some had surmised was likely to happen, the IRS is getting ready to make use of the data regarding uncertain tax positions being assembled by entities to comply with FIN48 (now in FASB ASC 740-10). The IRS announced that it is considering requiring business taxpayers with total assets in excess of $10 million that [...]<img alt="" border="0" src="http://stats.wordpress.com/b.gif?host=ascpa.wordpress.com&blog=2221528&post=1548&subd=ascpa&ref=&feed=1" />]]></description>
		<wfw:commentRss>http://ascpa.wordpress.com/2010/01/27/irs-announces-plan-to-require-disclosure-of-fin48-information-by-corporations-with-assets-greater-than-10-million/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
	
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			<media:title type="html">Ed Zollars, CPA</media:title>
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		<title>IRS Wants Firms to Flag Tax Strategies</title>
		<link>http://ascpa.wordpress.com/2010/01/26/irs-wants-firms-to-flag-tax-strategies/</link>
		<comments>http://ascpa.wordpress.com/2010/01/26/irs-wants-firms-to-flag-tax-strategies/#comments</comments>
		<pubDate>Tue, 26 Jan 2010 23:47:16 +0000</pubDate>
		<dc:creator>J. Michael Stolp</dc:creator>
				<category><![CDATA[Uncategorized]]></category>

		<guid isPermaLink="false">http://ascpa.wordpress.com/2010/01/26/irs-wants-firms-to-flag-tax-strategies/</guid>
		<description><![CDATA[Large corporations will be required to file a summary of their questionable tax positions to the Internal Revenue Service under a plan announced Tuesday designed to give the agency a road map for preventing tax avoidance.

US: Business News:http://online.wsj.com/article/SB10001424052748703906204575027320135790934.html?mod=rss_whats_news_us_business
Reading this on your Blackberry? Try The Wall Street Journal Mobile Reader now by clicking http://www.wsjmobilereader.com.&#8221;
  Posted [...]<img alt="" border="0" src="http://stats.wordpress.com/b.gif?host=ascpa.wordpress.com&blog=2221528&post=1547&subd=ascpa&ref=&feed=1" />]]></description>
		<wfw:commentRss>http://ascpa.wordpress.com/2010/01/26/irs-wants-firms-to-flag-tax-strategies/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
	
		<media:content url="http://0.gravatar.com/avatar/86b26ac330628a26e635f81eb1b66aaf?s=96&#38;d=identicon&#38;r=G" medium="image">
			<media:title type="html">J. Michael Stolp</media:title>
		</media:content>
	</item>
		<item>
		<title>There are few totally original ideas.</title>
		<link>http://ascpa.wordpress.com/2010/01/24/there-are-few-totally-original-ideas/</link>
		<comments>http://ascpa.wordpress.com/2010/01/24/there-are-few-totally-original-ideas/#comments</comments>
		<pubDate>Mon, 25 Jan 2010 04:07:02 +0000</pubDate>
		<dc:creator>J. Michael Stolp</dc:creator>
				<category><![CDATA[Uncategorized]]></category>

		<guid isPermaLink="false">http://ascpa.wordpress.com/2010/01/24/there-are-few-totally-original-ideas/</guid>
		<description><![CDATA[Most good ideas are borrowed from other ideas, or simply reformat existing ideas in new, interesting ways.
 I developed this precise 5 X 11 approach for my personal time management a decade ago. I am certain that these ideas which I developed for my personal habits &#38; discipline drew heavily from various coaches &#38; time [...]<img alt="" border="0" src="http://stats.wordpress.com/b.gif?host=ascpa.wordpress.com&blog=2221528&post=1546&subd=ascpa&ref=&feed=1" />]]></description>
		<wfw:commentRss>http://ascpa.wordpress.com/2010/01/24/there-are-few-totally-original-ideas/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
	
		<media:content url="http://0.gravatar.com/avatar/86b26ac330628a26e635f81eb1b66aaf?s=96&#38;d=identicon&#38;r=G" medium="image">
			<media:title type="html">J. Michael Stolp</media:title>
		</media:content>
	</item>
		<item>
		<title>Taxpayer Both Properly Discloses a Position and Fails on Another When Dealing with §6662 Penalty</title>
		<link>http://ascpa.wordpress.com/2010/01/21/taxpayer-both-properly-discloses-a-position-and-fails-on-another-when-dealing-with-%c2%a76662-penalty/</link>
		<comments>http://ascpa.wordpress.com/2010/01/21/taxpayer-both-properly-discloses-a-position-and-fails-on-another-when-dealing-with-%c2%a76662-penalty/#comments</comments>
		<pubDate>Fri, 22 Jan 2010 02:49:21 +0000</pubDate>
		<dc:creator>Ed Zollars, CPA</dc:creator>
				<category><![CDATA[Tax]]></category>
		<category><![CDATA[6662]]></category>
		<category><![CDATA[disclosure]]></category>
		<category><![CDATA[reasonable basis]]></category>

		<guid isPermaLink="false">http://ascpa.wordpress.com/?p=1544</guid>
		<description><![CDATA[The Tax Court took a look at what represents adequate disclosure and a reasonable basis for a position in the case of Campbell v. Commissioner, 134 TC No. 3.
Albert Campbell filed suit against Lockheed Martin under the False Claims Act alleging that Lockheed defrauded the United States.  Under the provisions of that Act, a private [...]<img alt="" border="0" src="http://stats.wordpress.com/b.gif?host=ascpa.wordpress.com&blog=2221528&post=1544&subd=ascpa&ref=&feed=1" />]]></description>
		<wfw:commentRss>http://ascpa.wordpress.com/2010/01/21/taxpayer-both-properly-discloses-a-position-and-fails-on-another-when-dealing-with-%c2%a76662-penalty/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
	
		<media:content url="http://0.gravatar.com/avatar/20e8706f2a4607ac893bb1a907342a60?s=96&#38;d=identicon&#38;r=G" medium="image">
			<media:title type="html">Ed Zollars, CPA</media:title>
		</media:content>
	</item>
		<item>
		<title>Congress Passes Bill Allowing Cash Contributions for Haitian Earthquake Relief Made in January and February Deductible on 2009 Returns</title>
		<link>http://ascpa.wordpress.com/2010/01/21/congress-passes-bill-allowing-cash-contributions-for-haitian-earthquake-relief-made-in-january-and-february-deductible-on-2009-returns/</link>
		<comments>http://ascpa.wordpress.com/2010/01/21/congress-passes-bill-allowing-cash-contributions-for-haitian-earthquake-relief-made-in-january-and-february-deductible-on-2009-returns/#comments</comments>
		<pubDate>Fri, 22 Jan 2010 00:48:14 +0000</pubDate>
		<dc:creator>Ed Zollars, CPA</dc:creator>
				<category><![CDATA[Tax]]></category>
		<category><![CDATA[170]]></category>
		<category><![CDATA[charity]]></category>
		<category><![CDATA[haiti]]></category>

		<guid isPermaLink="false">http://ascpa.wordpress.com/?p=1539</guid>
		<description><![CDATA[In response to the earthquake in Haiti, Congress has unanimously enacted the Haitian Assistance Income Tax Relief Act.  That bill contains three provisions that apply to contributions for Haitian earthquake relief.  Taxpayers may elect to treat any contribution made after January 11, 2010 and before March 1, 2010 as if it were made on December 31, [...]<img alt="" border="0" src="http://stats.wordpress.com/b.gif?host=ascpa.wordpress.com&blog=2221528&post=1539&subd=ascpa&ref=&feed=1" />]]></description>
		<wfw:commentRss>http://ascpa.wordpress.com/2010/01/21/congress-passes-bill-allowing-cash-contributions-for-haitian-earthquake-relief-made-in-january-and-february-deductible-on-2009-returns/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
	
		<media:content url="http://0.gravatar.com/avatar/20e8706f2a4607ac893bb1a907342a60?s=96&#38;d=identicon&#38;r=G" medium="image">
			<media:title type="html">Ed Zollars, CPA</media:title>
		</media:content>
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		<item>
		<title>Distribution from Qualified Plan Does Not Qualify for Relief from 10% Premature Distribution Tax Under First Time Homeowner Exception</title>
		<link>http://ascpa.wordpress.com/2010/01/20/distribution-from-qualified-plan-does-not-qualify-for-relief-from-10-premature-distribution-tax-under-first-time-homeowner-exception/</link>
		<comments>http://ascpa.wordpress.com/2010/01/20/distribution-from-qualified-plan-does-not-qualify-for-relief-from-10-premature-distribution-tax-under-first-time-homeowner-exception/#comments</comments>
		<pubDate>Thu, 21 Jan 2010 01:45:43 +0000</pubDate>
		<dc:creator>Ed Zollars, CPA</dc:creator>
				<category><![CDATA[Tax]]></category>
		<category><![CDATA[IRA]]></category>
		<category><![CDATA[IRC Section 72]]></category>
		<category><![CDATA[Qualified Plans]]></category>

		<guid isPermaLink="false">http://ascpa.wordpress.com/?p=1537</guid>
		<description><![CDATA[John Armbrust (Armbrust v. Commissioner, TC Summary Opinion 2010-5) ran into what appears, even to the Tax Court, to be a rather arbitrary distinction between funds received from an IRA and a qualified plan.  However, the Court found that the law was clear and it had no choice but to subject the entirety of John’s [...]<img alt="" border="0" src="http://stats.wordpress.com/b.gif?host=ascpa.wordpress.com&blog=2221528&post=1537&subd=ascpa&ref=&feed=1" />]]></description>
		<wfw:commentRss>http://ascpa.wordpress.com/2010/01/20/distribution-from-qualified-plan-does-not-qualify-for-relief-from-10-premature-distribution-tax-under-first-time-homeowner-exception/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
	
		<media:content url="http://0.gravatar.com/avatar/20e8706f2a4607ac893bb1a907342a60?s=96&#38;d=identicon&#38;r=G" medium="image">
			<media:title type="html">Ed Zollars, CPA</media:title>
		</media:content>

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			<media:title type="html">More...</media:title>
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		<item>
		<title>Bill Gates brings far-ranging musings to the Web</title>
		<link>http://ascpa.wordpress.com/2010/01/20/bill-gates-brings-far-ranging-musings-to-the-web/</link>
		<comments>http://ascpa.wordpress.com/2010/01/20/bill-gates-brings-far-ranging-musings-to-the-web/#comments</comments>
		<pubDate>Wed, 20 Jan 2010 20:19:29 +0000</pubDate>
		<dc:creator>J. Michael Stolp</dc:creator>
				<category><![CDATA[Uncategorized]]></category>

		<guid isPermaLink="false">http://ascpa.wordpress.com/2010/01/20/bill-gates-brings-far-ranging-musings-to-the-web/</guid>
		<description><![CDATA[AP &#8211; When Bill Gates was at Microsoft&#8217;s helm, his internal memos set the company&#8217;s course for such radical shifts as the rise of the Internet.
 http://us.rd.yahoo.com/dailynews/rss/tech/*http://news.yahoo.com/s/ap/20100120/ap_on_hi_te/us_tec_techbit_bill_gates_new_site
  Posted by J. Michael Stolp from my Verizon BlackBerry Storm 2.  

       <img alt="" border="0" src="http://stats.wordpress.com/b.gif?host=ascpa.wordpress.com&blog=2221528&post=1536&subd=ascpa&ref=&feed=1" />]]></description>
		<wfw:commentRss>http://ascpa.wordpress.com/2010/01/20/bill-gates-brings-far-ranging-musings-to-the-web/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
	
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			<media:title type="html">J. Michael Stolp</media:title>
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		<item>
		<title>YouTube &#8211; Lost Generation</title>
		<link>http://ascpa.wordpress.com/2010/01/20/youtube-lost-generation/</link>
		<comments>http://ascpa.wordpress.com/2010/01/20/youtube-lost-generation/#comments</comments>
		<pubDate>Wed, 20 Jan 2010 18:18:15 +0000</pubDate>
		<dc:creator>J. Michael Stolp</dc:creator>
				<category><![CDATA[The Watercooler]]></category>

		<guid isPermaLink="false">http://ascpa.wordpress.com/?p=1529</guid>
		<description><![CDATA[YouTube &#8211; Lost Generation.

You may find this video very clever.
A palindrome reads the same backwards as forward. This video reads the exact opposite backwards as forward.  Not only does it read the opposite, the meaning is the exact opposite. This is only a 1 minute, 44 second video and it is brilliant.   Make sure you [...]<img alt="" border="0" src="http://stats.wordpress.com/b.gif?host=ascpa.wordpress.com&blog=2221528&post=1529&subd=ascpa&ref=&feed=1" />]]></description>
		<wfw:commentRss>http://ascpa.wordpress.com/2010/01/20/youtube-lost-generation/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
	
		<media:content url="http://0.gravatar.com/avatar/86b26ac330628a26e635f81eb1b66aaf?s=96&#38;d=identicon&#38;r=G" medium="image">
			<media:title type="html">J. Michael Stolp</media:title>
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