• Common Questions and Answers — more than 80 Q & As guide you through the most common and complex issues relating to FIN 48 requirements.
• Multistate FIN 48 Smart Charts — quickly chart state tax issues in one jurisdiction, or compare tax treatments across multiple jurisdictions.
• Easy-to-Use Practice Aids — comprehend tough FIN 48 issues with tools like the Compliance Workflow Plan, Inventory Tracker Templates, and more.
• FIN 48 Best Practices — includes a series of interviews with Tax Directors at Large Corporations discussing implementation of FIN 48 and their compliance plans.
• FASB Interpretation No. 48 — the PDF document issued by FASB has been organized into separate sections so you can locate relevant information more easily
• FIN 48 Related Documents — all FIN 48-related filings and disclosure documents are integrated into FIN 48 Manager for easy access, anytime.
• FIN 48 Archive — includes FASB Interpretation No. 48 as originally issued; FIN 48A (the appendix); and the official PDF of the amended version.

Common Questions & Answers (Q & As)

Topics include:

• Overview and Scope of FIN 48
• 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

Easy-to-Use Practice Aids

• Compliance Workflow Plan
• Compliance Workflow Plan Detailed
• Compliance Checklist
• 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

Time-saving State Smart Charts™

Topics include:

• Apportionment rules going back 10 years
• Tax rates going back 10 years
• Limitation periods
• State nexus rules - COMING SOON!
• State voluntary disclosure programs -COMING SOON!