Charitable Contributions
Developing policies related to contributions will help to structure
your organization to comply with IRS rules and regulations....
IRS Provides Section 199A Safe Harbor for Rental Real Estate
The IRS has issued a revenue procedure with a safe harbor that
allows certain interests in rental real estate to be treated as a
trade or business for purposes of the Code Sec. 199A qualified
business...
SALT Cap Not Unconstitutionally Coercive
A district court has dismissed a lawsuit filed by four states’
against the federal government, ruling that the $10,000 state and
local taxes (SALT) federal deduction cap is not
unconstitutionall...
Preceding Year Disaster Loss Election Final Regulations
The IRS has released final regulation on the election to take a
loss resulting from a federally declared disaster in the year
preceding the disaster. The final regulations adopt proposed
regulations s...
Proposed Regs Address Tax Implications of LIBOR Elimination
Proposed regulations provide guidance on the potential tax
consequences of replacing the London interbank offered rates
(LIBORs) with a new reference rate in contracts and agreements....
Newsletters
Welcome and thank you for visiting the website of Apicella, Testa & Company, P.C., CPAs.
As a full service public accounting firm, we assist our growing client base with a diverse range of service offerings, with an emphasis on non-profit companies.
CLIENT SERVICES More information about the specific support we can lend.
INDUSTRIES Information regarding the types of Industries and Practice sectors in which we have particular expertise.
BUSINESS TIP – A monthly tip to assist the business decision maker.
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Explore our site and contact us with any questions or comments you may have. Contact partner Gil Apicella at 203-925-9494, Ext. 322, or at gil@ctcpa.com or John Zaprzalka at 203-925-9494, Ext. 321, or at john@ctcpa.com.
Francis H. Michaud Jr., husband of Judy Clark Michaud, Westville resident, longtime CPA and dedicated community servant, passed away on July 19, 2019. He was born on Sunday, August 16 in NYC, son of the late Francis & Florence Gagne Michaud. He graduated from Fairfield Preparatory School and Fairfield University. He received his designation from the Connecticut State Board of Accountancy and worked as a Certified Public Accountant serving his clients tirelessly throughout his career. Along with his wife Judy, he founded the Health Initiative for Men, (HiM) where he poured much effort into men’s health awareness and created a fund that will continue his cause for years to come.
In addition to his wife, he leaves his son Jason B. Michaud (wife Karin) of Milford, Connecticut, daughter Lauretta J. Michaud, step-son Mark Hofferberth (wife Gina) of Wesley Chapel, Florida, step-daughter Kristin Pino (husband Dan) of Milford Connecticut, and three granddaughters, Jessica Dallachie, Lucia Pino & Ava Hofferberth. He was predeceased by his son Francis Edward Michaud, daughter Jacquelyn Michaud, granddaughter Stephanie Pergolatti and two sisters Janet & Joan Michaud.
Memorial services will be held Wednesday, July 31, 2019 at the Jenkins King & Malerba Funeral Home, 12 Franklin St. Ansonia, Connecticut. Friends may call from 9:00 a.m. to 11:30, with funeral services beginning at 11:30am. There will be a reception to follow at Racebrook Country Club at 246 Derby Ave, Orange, Connecticut. Spreading of the ashes will be private at the convenience of the family. In lieu of flowers, donations in Frank’s memory may be made to The Health Initiative for Men through The Valley Community Foundation, 253 Elizabeth St, Derby, CT 06418. (www.jenkinskingfh.com)
