Vice president of taxation for the American Institute of CPAs Tom Ochsenschlager listed the top 10 provisions in recent tax legislation in his keynote speech at the New York State Society of CPAs’ Annual Tax/Plenary Conference on Nov. 16.Provisions folded into the Tax Increase Prevention and Reconciliation Act Ochsenschlager outlined included:

Other TIPRA changes include the complication of corporate estimated payments, harsher qualifications for offers in compromise (including 20 percent nonrefundable down payments), withholding on payments to government contractors and easier requirements for qualified care facility loans. Ochsenschlager’s Top 10 changes under the Pension Protection Act included:

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