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529 accounts *Survival of personal AMT and repeal of corporate AMT *Estate and gift tax *New limitations on business losses *New depreciation rules and §179 expensing *Business interest *Modification of NOL rules *New credit for employer-paid family and medical leave *Repatriation of foreign funds* Documentation as a means of audit quality * Responsibilities of the workpaper reviewer * Important tips for providing reviews notes that will promote an effective and efficient financial statement audit * Appropriate review notes at various phases of the engagement, including before and after audit report date and report release* Identifying areas of estimation uncertainty * Assessing risk of material misstatement related to estimates, and testing the estimation process * Auditing point estimate and range estimates * Applying audit procedures to common areas of estimation * Evaluating the results of audit procedures for possible audit adjustment * Smaller entity audit considerations* Indicators of impairment * Steps in recoverability testing for long-lived assets held and used * Grouping assets held and used * Allocating impairment loss and disclosures * Testing indefinite lived intangibles for impairment, including goodwill * Valuation techniques for comparing fair value to goodwill * Accounting standard changes on the horizon* Common peer review deficiencies * Important considerations of second-level and other upper-level reviewers * Quality Control Standards requirements * PCAOB Inspections * Identifying potential peer review issues* Partnership losses: when are they deductible?

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21, Clarification and Recodification and other recently issued SSARS *SSAE No.

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  1. "They were just atrocious to her," said lawyer Greg Veralrud, recounting the grilling that the woman got when she reported an attack: " 'Does she drink? This could be hard on him.' " Finally, investigators discovered the truth: From 1997 to 2003, Magaña preyed on women with drug and alcohol problems.