All posts by Pam Williams

NC Senate Bill 424 “Fostering Success,” an analysis of the current proposal and how it will affect the Foster Care Benefits Program in North Carolina

by Josh Bryant

Under current State law, foster children stop receiving benefits on their 18th birthday, unless they are a full-time student, up until the age of 21. However, North Carolina legislators have been working to extend the age limit for foster care benefits from 18 to 21 under a wider swath of requirements that will undoubtedly benefit thousands who are currently cared for in the Foster Care Program.

In order to receive foster care benefits until the age of 21, under the current law a child must be a full-time student. With the passage of NC Senate Bill 424, effective August 1, 2016, under Section 1 a foster child may fulfill one of following five requirements and remain eligible to receive benefits until 21:

  • completing high school or a GED,family
  • being enrolled in a college or a vocational program,
  • participating in an employment program,
  • being employed for at least 80 hours per month,
  • or, incapable of completing one of these requirements due to a medical condition or disability.

Additionally, “Fostering Success” also expands the ability of foster parents and children to succeed in life by allowing more “wiggle room” for decisions to be made on part of the child. For example, under the proposed law, a foster child who is a full-time student over age 18 may now be approved to live outside a foster care facility in a college dormitory or a partially-supervised residential agreement. Furthermore, the Bill will make it easier for foster children who are eligible for guardianship but are unlikely to find a permanent residence in the formation of the Guardianship Assistance Program or GAP.

In summary, “Fostering Success” lends a hand to individuals who are otherwise deemed an adult the necessary assistance they need to supplement their life without having to endure additional hardship in order to receive such help.

Funding for the bill has been set aside for implementation in the coming year and will be fully implemented August 1, 2016.

Josh ([email protected]) is a staff Auditor with Langdon & Company, LLP.  He works on a variety of clients in the non-profit sector.  Please contact our office if we can help your organization better understand the latest legislation and how it affects your constituents.

Thanking Donors – What’s required by the IRS?

by Meagan Bulloch

As year-end fundraising drives have now ended, the development departments of many non-profits are busy preparing contribution acknowledgements or “thank you” letters.  So, how can these non-profits ensure they give the donors what they expect and what the IRS requires?

If a monetary contribution was made for which the organization did not provide any good or service in return, the donor is required to have a bank record or written acknowledgement of the gift before they can claim a charitable contribution deduction on their federal tax return.  It is acceptable if the acknowledgement is provided electronically to the donor but many organizations still find value in mailing personalized thank you letters.

If the donation received is greater than $250, a basic thank you note not will not suffice as adequate support for the IRS.  To aid your donors the organization should provide the following information in the acknowledgement/thank you letter:

  • Name of your organization
  • Statement that the non-profit is a recognized tax-exempt entity under IRS under Section 501(c)(3)
  • Amount of cash contribution or description of non-cash donation (but NOT the value)
  • Date the donation was received
  • A statement that no goods or services were provided by the organization in return for the contribution

Separate acknowledgements can be provided for each contribution exceeding $250, or an annual acknowledgement can be provided if more practical. Best practice is that acknowledgement(s) should be provided to donors no later than January 31 of the year following the donation.

If your organization received a quid pro quo contribution, when a donor makes a payment exceeding $75 that is comprised of both a contribution and a good or service provided by the organization, the organization is required to provide a written disclosure.

Example – The organization holds a dinner valued at $40 and charges a ticket price of $100, the donor’s tax deduction is limited to $60.  However, because the total amount paid was greater than $75, the organization must provide a disclosure statement to the donor even though the value of the contribution is less than $75.  The disclosure statement provided to donors should include:

  • A statement informing the donor of the amount of the contribution that is tax deductible – limited to the excess of the contribution less than fair market value of the goods or services received
  • A good faith estimate of the fair market value of the goods and services

A penalty is imposed on charities that do not meet the written disclosure requirement. The penalty is $10 per contribution, not to exceed $5,000 per fundraising event or mailing. An organization may avoid the penalty if it can show that failure to meet the requirements was due to reasonable cause.

But what if…

Gifts in-kind with a market value in excess of $5,000 may require an appraisal (that the donor can be required to pay for)

The above guidelines are detailed in the IRS Publication 1771, these rules do not apply to a donated motor vehicle, boat or airplane if the claimed value exceeds $500.  (See IRS Publication 4302, A Charity’s Guide to Vehicle Donations and IRS Publication 4303, A Donor’s Guide to Vehicle Donations).

Meagan ([email protected]) is an Audit Manager at Langdon & Company LLP.  She works primarily with non-profits in various industries.

Tax Provisions of the “Protecting Americans from Tax Hikes (PATH) Act of 2015

taxesIn recent years, the $500,000 limit and some other favorable aspects of the election have been extended for a year or two at a time, but sometimes these provisions weren’t extended until December, leaving many taxpayers uncertain for most of a tax year as to whether the higher expensing limit and other favorable provisions would be extended. What’s worse, the $500,000 limit and other favorable provisions expired again at the end of 2014. Most dramatically, on Jan. 1, 2015, the limit reverted to its old level of $25,000 and the other favorable provisions also lapsed, once again plunging taxpayers into uncertainty.

The recently enacted “Protecting Americans from Tax Hikes Act of 2015” (i.e., the 2015 PATH Act) makes permanent the $500,000 Section 179 expensing limit, thus enabling a small business to elect to expense up to $500,000 of investment in new equipment and other qualifying property instead of having to depreciate the cost over a number of years.

To provide a bit more detail, the new law, retroactive so as to not leave out tax years beginning in calendar year 2015:

  • makes permanent the expensing of up to $500,000 annually of the cost of qualifying property; as was true for earlier years for which the $500,000 limit was in place, the amount of expensing allowed is subject to gradual reduction (down to zero) once the total qualifying property placed in service during the year exceeds $2 million;
  • makes permanent the eligibility for expensing of most computer software;
  • makes permanent the eligibility for expensing of qualified real property (certain leasehold building improvements, retail building improvements and restaurant property); and
  • makes permanent the ability to revoke an election, or change its specifics, without IRS consent.

And, for tax years beginning after calendar year 2015 (post-2016 years), the new law:

  • indexes both the $500,000 and $2 million limits for inflation;
  • ends the exclusion from expensing of air conditioning and heating units; and
  • removes the $250,000 cap on qualified real property expensing; the capped expensing nevertheless also had to be applied against the $500,000 limit.

The PATH Act also extends and modifies the rules pertaining to bonus depreciation. The applicable bonus depreciation percentage will be 50% for property placed in service during 2015, 2016 and 2017. The applicable bonus depreciation percentage will be 40% for property placed in service in 2018, and 30% for property placed in service in 2019. The PATH Act also continues to allow taxpayers to accelerate alternative minimum tax credits rather than use bonus depreciation. For the 2016 taxable year, the PATH Act modifies the rules relating to the use of alternative minimum tax credits in lieu of bonus depreciation by increasing the amount of unused tax credits that can be claimed instead of bonus depreciation.

The Act has numerous other individual and business tax provisions.  L&C’s tax professionals routinely provide tax advice to individuals and businesses. If you would like more details about these changes or any other aspect of the new law, please do not hesitate to contact our office.

2015 Blog Roundup

2015 produced a range of interesting and informative blogs from the Langdon & Company, LLP staff. Here we will look back on some of the highlights from the year.blog round up

January 2015

January brought us the introduction of the upcoming changes in Revenue Recognition. Audit Manager, Lee Byrd, shared with us a summary on the proposed standard in her blog On the Horizon: Revenue Recognition. This blog summarized the five-step model of ASU 2014-09. In September 2015, Audit Senior, Rebecca Lunn, provided an update on the standard while discussing the delay of the effective date by FASB.

February 2015

An audit committee is essential to the fiduciary oversight of a nonprofit organization. Meagan Bulloch, Audit Manager, discussed just this in her blog The Why, Who, What and How of an effective audit committee for nonprofit organizations. Visit the link to read frequently asked questions and answers on this topic.

March 2015

In March, Staff Accountant, Brittany Spragins, touched on a topic that is sometimes difficult to consider but necessary to ensure the protection of our loved ones. In her blog The “Legacy Drawer”, she discusses the most important documents to have in place in preparation of our final days such as a Last Will and Testament, insurance documents, and funeral instructions.

April 2015

April was the time for spring cleaning! This extended to the office in our April 2015 blog Spring Cleaning: Document Retention Policies for Non-Profits by Brittany Powell, Audit Senior. Check out this blog for guidelines on how long to keep those important documents.

May 2015

Have you or your organization ever been the victim of a cyber-attack? While technology is a wonderful tool, it can also make us vulnerable to cyber-attacks in ways we wouldn’t even consider. In May 2015, after news of data breaches at major retailers in the US, Meagan Bulloch, Audit Manager, provided us with great ways to protect ourselves and our organizations against cyber threats. View her blog to find out what you should be doing to protect yourself!

June 2015

In June we considered a different kind of threat. Tax Manager, Susan Dean, walked us through the Taxpayer Guide to Identity Theft posted by the IRS. Her blog provided a host of information on when to recognize and how to protect ourselves against tax identity theft which will be sometime to watch for during the upcoming tax season.

July 2015

In July 2015, Rachel Owens, Senior Accountant, gave us an update on the reporting requirements for NC Adult Care Homes. Cost reports are due December 31, 2015!

August 2015

There’s an App for that! In August, Dwayne Murphy, Audit Senior, summarized the most useful apps available for tracking travel expenses. Hopefully, these apps will make the pesky task of tracking and reporting expenses a little easier.

September 2015

Don’t be surprised at the end of the year by taxes due! Cody Taylor, Staff Accountant, explains how payroll tax withholdings affects your total tax due at the end of the year and how to calculate the proper withholding amounts using the IRS Withholding Calculator. Find the information in Cody’s blog, Are You Withholding Enough?.

October 2015

Ever wonder if you should hire a CPA? In her blog, Why Hire a CPA?, Brittany Spragins, Staff Accountant, provides the reader with numerous reasons that hiring someone with the CPA title can be advantageous to your organization.

November 2015

Ever received a phone call that you thought was from the Internal Revenue Service but later found out it was a scam? If so, you are not alone! In her blog, Have you been scammed?, Susan Dean, Tax Manager, walks you through examples of phone scams and helpful tips on how to recognize and report potential scams.

December 2015

This month, Eric Murphy, Tax Senior, gave us an Update on Increase of Deduction for Purchase of Tangible Property which increased the threshold for capitalization from $500 to $2,500.

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Update on Increase of Deduction for Purchase of Tangible Property

by Eric Murphy

For several years, the IRS has deemed that tangible assets used in business such as equipment and computers with a purchase price of more than $500 must be capitalized and depreciated based on the Assets’ useful life.  Any money spent below $500 on an asset that would have traditionally be capitalized, could be expensed in the year of purchase instead.  The IRS made this rule under the Tangible Property Regulations, specifically Reg. 1.263(a)-1(f)(1)(ii)(D).  This deduction was allowed for businesses that didn’t have annual financial statements subjected to annual audits.

Under IRS Notice 2015-82,  the lower tier safe harbor amount was increased from $500 to $2,500 of costs per tangible item and can now be expensed instead of being capitalized for small businesses that don’t have audited annual financial statements.  This ruling will take effect for the tax year beginning January 1, 2016 all future years unless a modification is made at a future date.  The IRS will also not challenge amounts between $500 and $2500 that were expensed in prior years between December 31, 2011 and December 31, 2015 that should have been capitalized.book stack

If you’re a business owner who wants to make sure their purchases are properly recorded and reported in their financial statements and tax returns, contact Langdon & Company LLP.  Our team of highly skilled tax and bookkeeping professionals will assist you in making sure your company’s financial activity is reported properly and in conformity with all legally mandated requirements.  We will also analyze your statements and make suggestions on ways you can become more profitable and efficient to the best of our ability.

Eric ([email protected]) is a Senior in the Langdon & Company LLP tax practice. He works with a variety of clients in preparation of tax returns and other projects.

 

Have you been scammed?

by Susan DeanGranny on phone

Have you received a phone call that you thought was from the Internal Revenue Service (IRS)? If so, you are not alone. Many people have been a victim of these recent phone scams. Criminals pose to be an IRS representative in order to gain personal information, receive money or even steal your identity. Below are several examples of phone scams and helpful tips the IRS released in the recent article, IRS Urges Public to Stay Alert for Scam Phone Calls.

  • Scammers make unsolicited calls. Thieves call taxpayers claiming to be IRS officials. They demand that the victim pay a bogus tax bill. They con the victim into sending cash, usually through a prepaid debit card or wire transfer. They may also leave “urgent” callback requests through phone “robo-calls,” or via phishing email.
  • Callers try to scare their victims. Many phone scams use threats to intimidate and bully a victim into paying. They may even threaten to arrest, deport or revoke the license of their victim if they don’t get the money.
  • Scams use caller ID spoofing. Scammers often alter caller ID to make it look like the IRS or another agency is calling. The callers use IRS titles and fake badge numbers to appear legitimate. They may use the victim’s name, address and other personal information to make the call sound official.
  • Cons try new tricks all the time.  Some schemes provide an actual IRS address where they tell the victim to mail a receipt for the payment they make. Others use emails that contain a fake IRS document with a phone number or an email address for a reply. These scams often use official IRS letterhead in emails or regular mail that they send to their victims. They try these ploys to make the ruse look official.
  • Scams cost victims over $23 million. The Treasury Inspector General for Tax Administration, or TIGTA, has received reports of about 736,000 scam contacts since October 2013. Nearly 4,550 victims have collectively paid over $23 million as a result of the scam.

The IRS will not:

  • Call you to demand immediate payment. The IRS will not call you if you owe taxes without first sending you a bill in the mail.
  • Demand that you pay taxes and not allow you to question or appeal the amount you owe.
  • Require that you pay your taxes a certain way. For instance, require that you pay with a prepaid debit card.
  • Ask for your credit or debit card numbers over the phone.
  • Threaten to bring in police or other agencies to arrest you for not paying.

If you don’t owe taxes, or have no reason to think that you do:

  • Do not give out any information. Hang up immediately.
  • Contact TIGTA to report the call. Use their “IRS Impersonation Scam Reporting” web page. You can also call 800-366-4484.
  • Report it to the Federal Trade Commission. Use the “FTC Complaint Assistant” on FTC.gov. Please add “IRS Telephone Scam” in the notes.

If you know you owe, or think you may owe tax:

  • Call the IRS at 800-829-1040. IRS workers can help you.

Phone scams first tried to sting older people, new immigrants to the U.S. and those who speak English as a second language. Now the crooks try to swindle just about anyone. And they’ve ripped-off people in every state in the nation.

Stay alert to scams that use the IRS as a lure. Tax scams can happen any time of year, not just at tax time. For more, visit “Tax Scams and Consumer Alerts” on IRS.gov.

Each and every taxpayer has a set of fundamental rights they should be aware of when dealing with the IRS. These are your Taxpayer Bill of Rights. Explore your rights and our obligations to protect them on IRS.gov.  If you have questions about your rights, or any other tax issue, give Langdon & Company LLP a call.  We’d be happy to help!

Susan Dean ([email protected]) is an Enrolled Agent with Langdon & Company LLP’s tax practice.  She focuses on corporate tax and closely-held family businesses.

Due Dates for Federal Payroll Taxes

by Eric Murphy

If you’re a Sole Proprietor, a Partner in a partnership, a member of an LLC, or an officer in a corporation, it’s likely you have employees and yourself on payroll.  Due to this fact, it’s necessary for you to pay payroll taxes for Federal Withholding, Social Security, Medicare, as well as North Carolina Withholding taxes.

The frequency in which you pay the taxes is determined by the payroll tax liability incurred in any given Quarter in the Calendar year as follows:

  • Liability under $2,500: If you are required to file Form 941 and your employment tax liability for the preceding quarter or current quarter is less than $2,500, you may pay the taxes for the current quarter with your timely filed return instead of making deposits. These would be filed the final days of the months following the end of the quarters on January 31st, April 30th, July 31st, and October 31st.  The NC withholding taxes paid in with Form NC-5 should be filed at the same time.
  • Liability of $2,500 or more: Unless you are eligible to make payments with your return, you must deposit your taxes. If you are a Form 941 filer and you are not sure your total tax liability for the current quarter will be less than $2,500, (and your liability for the preceding quarter was not less than $2,500), make deposits using the semiweekly or monthly rules so you won’t be subject to failure-to-deposit penalties.

Per IRS Tax Topic 757, if you reported taxes of $50,000 or less during the previous quarter, you are a monthly schedule depositor, and you generally must deposit your employment taxes on payments made during a given month on or before the 15th day of the following month. For example, you must deposit taxes on payments made in January by February 15. If the 15th of any calendar month falls on a Saturday, Sunday or legal holiday, the deposit is due by the next banking day.  This same schedule applies to paying NC withholding taxes with Form NC-5.

Per IRS Publication 15 (Circular E), Employer’s Tax Guide for use in 2015, the following payment schedule must be used for semi-weekly filers (Entities with over $50,000 of tax liability in the previous quarter):

  • Deposit Federal Withholding and FICA employment taxes for payroll payments made on us flagWednesday, Thursday, and/or Friday by the following Wednesday.
  • Deposit taxes for payroll payments made on Saturday, Sunday, Monday, and/or Tuesday by the following Friday.
  • Per IRS Tax Topic 757, if any of the 3 days following the date of the payroll payments is a holiday, you have an additional day for each day that’s a holiday to make the payment. For example:  If payroll was paid on Friday, September 4th the payroll tax deposits won’t be due until the following Thursday, given that Monday, September 7th, was a holiday.

You will make your deposits online through www.EFTPS.gov and report your deposits quarterly by filing Form 941 or annually by filing Form 944, it all depends on what the IRS instructs you to file based on the payroll thresholds you report in your initial 941 report.

It’s also essential that NC unemployment taxes are paid in for the quarter in the month following the end of the quarter to the NC Division of Employment Security.  These are paid in with Form NCUI-101 and must be prepared with the proper SUI rate assigned to your entity from the NC Division of Employment Security at the beginning of the year.  If you need the rate, an operator at the Division can provide it for you as long you provide either your Employer Identification Number or Account ID number assigned by the Division.  This should be filed at the same time as Form 941 is filed with the IRS.

If you have questions about your payroll taxes and withholdings, contact our office and speak to our payroll specialists.  Langdon & Company LLP has experienced professionals that would be glad to assist you in these matters.

Eric ([email protected]) is a senior in our tax practice.  He prepares and reviews a combination of both corporate and individual tax returns.

The Game Plan of an Audit

by Steve Schulzhistory-telecom-audit

Last week while talking to my brother on the phone he asked me what I did as an auditor. I began explaining what the purpose of an audit was, what some basic procedures were, and what different issues raised during an audit when he stopped me and said he had no idea what I was talking about. I sat there in silence for a second and realized there has to be a better way to explain to someone with no knowledge of accounting what I did day in and day out; then it hit me. As huge football fans, I could compare the two with ease – the players/team were the entity, each play was like a new transaction, and the officials were like the auditors. I called him back and went on to explain the following:

Having the necessary personnel – Having the necessary personnel is essential for both the engagement team and the entity. First and foremost, the audit staff must be independent and possess the proper level of training and knowledge to carry out the engagement(s) at hand. The entity also needs to have the appropriate staff able to handle daily processes that oversee the internal controls and maintain records of transactions. In comparison to football, officials must be unbiased, knowledgeable, and properly trained to work their assigned position. Each side of the ball will need the correct number of players and the offense will need to be in the proper formation before any play can be run. In all respects, failure to have the proper personnel may result in unfavorable conditions that gather insufficient audit evidence used to determine an opinion.

Building off of a strong pre-season – During the pre-season, teams, officials, and the league must prepare efficiently and effectively in order for things to run smoothly during the year. In audit this is similar to the planning stages. When planning the engagement, the audit team will come up with a strategy to understand the scope, timing, and direction of the audit; much like a team devises a game plan going into each game.

The players and the officials – Officials monitor each play just like auditors test the transactions of entities. During fieldwork, auditors will examine different accounts, test controls, and perform other procedures required to meet the needs of the game plan formulated during planning. If the results of the auditor’s test dictate that more testing is necessary, the auditor will need to carry out further procedures to get a better look into the area being tested. In comparison, officials on the field will use their training, judgement, and experience to call plays as accurately as possible however, sometimes they will need to investigate the issue further and will go to the replay system for help. This gives the referee the opportunity to get a closer look at the play and make a more accurate ruling, similar to further audit procedures.

whistleMaking the right call – Understanding that not all transactions are perfect, auditors must determine what differences or errors are material and force the auditor to alter their opinion on either the controls or financial statements. Likewise, officials are tasked to make sure that every game is played fairly. Some things, like a holding penalty, will not determine whether a game was played, as a whole, fairly or not  but major issues might. An example of this would be like playing with deflated footballs. This would cause an unfair advantage and may cause the contest to come under question and possibly a forfeit. In short, a holding penalty would be the equivalent of a five dollar difference between the receipt and what was recorded in the books while playing with deflated footballs would be the equivalent of a material misstatement.

Langdon & Company LLP has lots of professionals and football fans alike that would be happy to answer any of your audit questions.  Please contact our office for more information.

Steve ([email protected]) is a staff auditor with Langdon & Company LLP.  He focuses primarily on healthcare and nonprofit organizations.

 

10 Frighteningly Simple Ways to Improve Fraud Prevention

by Josh Bryantpumpkin

 

Fall has finally arrived!

With the departure of summer, the hot and humid days are gone, and one of the most widely celebrated holidays among America’s youth- Halloween, quickly approaches.  Soon enough ghouls and goblins will be aimlessly wondering the streets in search of sugary-sweets.

However scary, nothing is more frightening to both consumers and business-owners alike than fraud. Forget running to your local costume emporium for disguises, leave the garlic and silver bullets, this shadowy presence is constantly lurking and has no home-remedies for expulsion.

  • Understanding why and how fraud is perpetrated in the minds of those around you is the first and most imperative step. One simple way is to keep the Fraud Triangle in mind. The Fraud Triangle presents the three elements every person has in common when perpetrating fraud: (1) Pressure– Financial or Career Pressure, for example, (2) Rationalization– a way for the person to rationalize their action as being okay, and (3) Opportunity– the ability or perceived ability to commit and hide fraud.
  • Communication: by clearly stating, both orally and in a written statement, employees within your organization have a clear understanding of expectations.
  • “Tone at the top,” or Modeling: first and foremost, executives in an organization must be constantly aware of how they portray the importance of honesty and character.
  • Segregation of duties: in order to stop fraudulent transactions before they happen- having the proper organizational duties prescribed to each individual in the hierarchy is paramount. For example, those who write checks should not be able to book the entry into accounts payable (more on this topic here).
  • Effective security, both physical and logical access safeguards to protect information or tangible assets.
  • Thorough background checks on employees.
  • Keep adequate documentation for an audit trail to catch those that get through the system.
  • Hire a CPA to conduct internal audits regularly.
  • Have a consistent review process for all employees.
  • Stay on your toes, the threat is constantly lurking!josh's cartoon

Josh ([email protected]) is a staff auditor who works primarily on non-profit organizations.  Please contact our office if we can be of service to you!

Why Hire a CPA?

by Brittany Spragins

When looking to hire an accountant to prepare your taxes or perform an audit, you want to ensure that you select a CPA for several reasons.  When you see the CPA designation, you are assured a level of quality that surpasses the average accountant. CPA seal

Every state maintains its own standards and criteria for becoming a CPA.  According to the NC State Board of Accountancy, the use of the CPA designation is granted only to individuals “who meet the statutory requirements” of NCGS 93-12.  These requirements include passing all four sections of the CPA exam, receiving a minimum level of college education with an emphasis in accounting, an accounting law course that covers ethics, professionalism, and professional responsibility, and appropriate work experience.  When the CPA submits his or her application, it must be accompanied by 3 letters of recommendation to indicate “good moral character.”

When selecting a CPA, you are assured that,

“a CPA should at all times maintain independence of thought and action, hold the affairs of clients in strict confidence, strive continuously to improve professional skills, observe generally accepted principles and standards, promote sound and informative financial reporting, uphold the dignity and honor of the accounting profession, and maintain high standards of personal conduct.” -www.NCCPABoard.gov

In North Carolina, it is against the law to use the CPA title without the state’s approval that you meet its qualifications.  Part of the benefits to the client is that the NC CPA Board establishes consumer confidence since it instills peer reviews of the CPA’s work.  It also provides enforcement of professional ethics and code of conduct to ensure client confidence.

Whether you hire Langdon and Company LLP to assist you on a personal or corporate level, you can have the confidence that you are hiring a CPA firm that upholds the highest levels of professional and ethical standards, maintains excellent working knowledge of the tax and assurance current events, and is a focused on a personal relationship with the client.

For more information on CPA’s, you can visit the American Institute of Certified Public Accountants (AICPA) website www.aicpa.org or the NC State Board of Accountancy website www.nccpaboard.gov

Brittany ([email protected]) is a staff member of Langdon & Company LLP’s tax practice.  She focuses primarily on high net-wealth individual returns and their closely-held companies.