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The Tax Adviser Editorial Advisers

Matthew Busta, CPA
KPMG LLP
Publisher Ellen D. Cook, Ed.D., CPA, CGMA
Alistair M. Nevius Retired, University of Louisiana at Lafayette
Mark G. Cook, MBA, CPA, CGMA
Vice President, Taxation Editor-in-Chief SingerLewak LLP
Edward S. Karl Paul Bonner Donald R. Dismuke, CPA, MST
Dixon Hughes Goodman LLP
Managing Editor Tax Technical Content Manager Jonathan Errico
Rocky S. Rosen James A. Beavers Deloitte Tax LLP
Kelly T. Garrison, CPA
Frazier & Deeter LLC
Howard Godfrey, Ph.D., CPA
University of North Carolina–Charlotte
Gwendolyn Griffith, J.D.
Tonkon Torp LLP
Arlene Hibschweiler, MBA, J.D.
State University of New York at Buffalo
Kevin W. Kaiser, J.D., CPA
Jeffrey Gilman Todd Conard Ernst & Young LLP
Assistant Managing Editor Copy Editor
Christopher A. Karachale, J.D., LL.M.
Dave Strausfeld Michael Schad Johnstone Hanson Bridgett LLP
Senior Editor Creative Director Stewart S. Karlinsky, Ph.D., CPA, MBA
San José State University
Amelia Rasmus Gennaro F. Musi, CPA, MST
Senior Editor, Publishing RSM US LLP
Karen M. Nakamura, CPA, MST
Pamela Nelson CNA Financial Corporation
Senior Copy Editor
Claire Y. Nash, Ph.D., CPA
Palm Beach Atlantic University
Tony Nitti, CPA, MST
Ernst & Young LLP
Kenneth N. Orbach, Ph.D., CPA
Florida Atlantic University
Leo Parmegiani, CPA, MST
Resource PKF O’Connor Davies LLP
Guide Article Submissions Meredith K. Pilaro, CPA
Advertising Articles and news sub- Commercial reprints (orders BDO USA LLP
of 500 or more): YGS
missions, and author
Advertising inquiries (media guidelines: Paul Bonner, Group, theygsgroup.com Thomas J. Purcell III, J.D., Ph.D., CPA
kits): 919-402-4434, Paul. Photocopies of old articles; Creighton University
adsales@aicpa-cima.com Bonner@aicpa-cima.com article research (for mem- Daniel Rowe, CPA
Ad Production inquiries: Published Articles and bers only): University of Levun Goodman & Cohen
adprod@aicpa.org Reprints Mississippi, 866-806-2133 Barry L. Sunshine, CPA
Change of Address/ Permission to republish Orders/Subscriptions Janover LLC
Customer Service articles: Copyright Clear- For AICPA publications, Adam Tritabaugh, CPA, MBT
888-777-7077 RSM US LLP
ance Center at 978-750- 888-777-7077
8400 or www.copyright. Anthony Vernaglia, CPA, MST
com Piccerelli, Gilstein & Co. LLP

President and CEO Barry Melancon, CPA, CGMA, FCMA
Chief Membership & Operating Officer Lawson Carmichael
Vice President–Content & Communications Cheryl Wipper

A Publication of the American Institute of CPAs
The Tax Adviser (ISSN 0039-9957) February 2023. Published monthly. Volume 54, Number 2. Publication, editorial, and business office, 220 Leigh Farm Road, Durham, NC 27707.
© 2023 Association of International Certified Professional Accountants. All rights reserved.

4 February 2023 The Tax Adviser