About The Tax Adviser

Published continuously since January 1970, 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. Read a brief history of The Tax Adviser.

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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 JosΓ© 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.