Minnesota Association of
Public Accountants

Explore 2025 estate and gift tax rules, including Forms 709 & 706 filing, exemptions, gift splitting, deceased spouse election, and key impacts of the 2025 BBB Act.

Learn education savings options, tax deductions, and reporting rules for 529 plans, EE bonds, tax credits, employer aid, and student loan interest.

Understand SSARS sections, ARSC requirements, and new AR-C standards. Learn key terms, compliance essentials, and practical guidance for accountants and financial statement preparation.