Charitable Contributions
Developing policies related to contributions will help to structure
your organization to comply with IRS rules and regulations....
There's A Policy for That!
Any Non-Profit should incorporate certain basic policies into their
office manual....
Trump Signs Bipartisan Year-End Government Spending, Tax Package
On December 20, President Donald Trump signed the bipartisan,
year-end government spending and tax package, just hours before
federal funding was set to expire. Trump's signature on the over
2,000-pag...
Individual Mandate Ruled Unconstitutional
The Fifth Circuit U.S. Court of Appeals ruled that the Patient
Protection and Affordable Care Act’s (ACA) ( P.L. 111-148)
individual mandate is unconstitutional because it can no longer be
...
Qualified Opportunity Zone Investment Regulations Finalized
Proposed qualified opportunity zone regulations issued on October
29, 2018 ( REG-115420-18) and May 1, 2019
( REG-120186-18) under Code Sec. 1400Z-2 have been
finalized with modifi...
New IRS Annual Report Highlights Accomplishments
The IRS has released Publication 5382, "Internal Revenue
Service Progress Update / Fiscal Year 2019—Putting Taxpayers
First." This new annual report describes accomplishments
acro...
National Taxpayer Advocate Releases Annual Report to Congress
Bridget Roberts, the Acting National Taxpayer Advocate, released
her 2019 Annual Report to Congress. The report discusses the key
challenges facing the IRS regarding the implementation of the
Taxpayer...
Final Regulations Address Withholding on U.S. Source Income
The Treasury and IRS have issued final regulations on the due
diligence and reporting rules for persons making certain U.S.
source payments to foreign persons. Guidance is also provided on
reporting b...
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.
CALCULATORS – Financial calculators to assist you in planning.
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)
