Accounting for Uncertain Tax Positions (FIN 48) Manager™

Look no further for the information and tools you need to handle uncertain tax positions (UTP). Accounting for Uncertain Tax Positions (FIN 48) Manager gives you the critical information you need to structure and complete your compliance under FASB Codification Topic 740, Income Taxes, UTP.

This powerful resource contains comprehensive information on state, federal and international issues, which simplifies the planning and implementation of UTPs. Available on IntelliConnect®, Accounting for Uncertain Tax Positions (FIN 48) Manager brings together all the support materials, tools and practice aids necessary to structure and complete the process.

Make compliance easy. Contact us today — we’ll get you there.

Formats available / Update frequency

• IntelliConnect: Updated as needed.

Accounting for Uncertain Tax Positions (FIN 48) Manager is updated to reflect the FASB Accounting Standards Codification™ and offers many timesaving features, including:

• More than 200 questions and answers that walk you through issues relating to accounting for uncertain tax positions.
• Practice aids that give you the information and real-world tools to fully comprehend tough UTP issues.
• Nearly 30 MultiState Smart Charts™, which allow you to quickly chart state tax issues in one jurisdiction or compare tax treatments across multiple jurisdictions.
• All UTP-related filings and disclosure documents.
• Input from tax directors at large corporations who share their implementation and compliance experiences.
• Updates that ensure you have access to the most up-to-date and accurate information available.
• Sample SEC filings.

Multistate Smart Charts™

These easy-to-use charts help you quickly compare state tax issues across multiple jurisdictions. They include:

• Apportionment Rules Going Back 10 Years
• Tax Rates Going Back 10 Years
• Limitation Periods
• State Nexus Rules
• State Voluntary Disclosure Programs
• Availability and Scope of Taxpayer Relief
• Application Procedures
• Lookback Period

Also available is the monthly e-newsletter, Accounting Manager Advisor.

Make compliance easy. Contact us today — we’ll get you there.

Formats available / Update frequency

• IntelliConnect: Updated as needed.

Accounting for Uncertain Tax Positions (FIN 48) Manager includes a variety of helpful tools, such as questions and answers, practice aids, best practices and SEC sample filings.

Questions and answers include:

• Overview and scope
• Identifying tax positions
• Determining the unit of account
• Recognition of benefits under the “more-likely-than not” tax threshold
• Measuring the benefit
• Changes in subsequent periods
• Interest and penalties
• Financial statement classification
• Disclosures
• Tax examination management
• Tax planning
• Effective dates and transition
• Ongoing reporting for UTPs
• AICPA guidance
• Differences between US GAAP and IFRS
• Jurisdictional public utilities and licensees, natural gas companies, oil pipeline companies and centralized service companies
• Financial Services Industry
• UTPs and alternative investment funds

Practice aids include:

• Compliance Workflow Plan
• Compliance Workflow Plan Detailed
• Compliance Checklist
• Financial Period Reporting — Quantitative Analysis
• Financial Period Reporting — Qualitative Analysis
• Financial Period Reporting — New Tax Position Analysis
• Financial Period Reporting — Documenting Analytic Decisions
• International Compliance Checklist
• International Tax Issues Sample Memo
• Tax Position Checklist
• Implementation Sample Memo
• State Tax Issues Sample Memo
• Transfer Pricing Sample Memo
• Inventory Tracker Templates
• UTP Documentation Request Form
• Impact on Internal Controls Sample Memo
• Auditing Estimates Checklist
• Sample Memo to the Board of Directors
• Sample memo to the Audit Committee

Best practices include:

• The Internal Revenue Service and UTPs
• The AICPA and UTPs
• The Securities and Exchange Commission and UTPs
• UTP Surveys
• Audit Committees and UTPs
• Internal Controls and UTPs
• UTP Best Practices for Private Companies
• Transfer Pricing and UTPs

SEC sample filings include:

• Sample 10K Filings 2008 (Annual)
• Sample 10Q Filings
• Sample SAB 74 Disclosures
• Updated quarterly and annually

Make compliance easy. Contact us today — we’ll get you there.

Formats available / Update frequency

• IntelliConnect: Updated as needed.

CCH Support is the best in the business — we’re always here when you need us. To keep your office up and running, we offer helpful tools, as well as a variety of ways to interact with CCH Support.

CCH Knowledge Base — In this online database of CCH software information, you’ll find step-by-step instructions, information on critical known issues and product documentation.

• Web ticket — Learn how to open a Web ticket online to submit your question directly to customer support.
• System requirements — Find out exactly what you need for CCH products to function properly in your office.
• Real-time chat — If you need a quick answer but don’t want to pick up the phone, live chatting via your Web browser is the way to go.
• CCH Support Center — Pick up your phone and call us to speak directly to a customer support representative.
• Remote support — Complicated problem? We can access your computer remotely and view your screen.

Get the most out of your CCH products — connect with us today.