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Improperly Forgiven PPP Loans Must be Included in Income

(JofA) - An IRS Chief Counsel memo states that income exclusion does not extend to Paycheck Protection Program loan forgiveness for which the recipient is ineligible, such as by misrepresentation or omission


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The CPA’s Role In Protecting Aging or Incapacitated Individuals 
(CPA Journal) - The U.S. population is aging, and CPAs should consider this fact in determining which services they can offer and how they will adapt their practices to assist this growing client segment. “In 2019, the 65–74 age group (31.5 million) was more than 14 times larger than in 1900 (2,186,767); the 75–84 group (16 million) was 20 times larger (771,369), and the 85+ group (6.6 million) was more than 53 times larger (122,362).

10 Great iPhone Features You Should Be Using 
(How-to-Geek) - There’s a lot to love about the iPhone, and it can be overwhelming at times. Apple’s smartphone includes thousands of handy features tucked away in places you might never discover unless someone told you about them.

U.S. Consumer Spending Powers Ahead in October; Inflation Cooling 
(Reuters) - U.S. consumer spending increased solidly in October, while inflation moderated, giving the economy a powerful boost at the start of the fourth quarter as it faces rising headwinds from the Federal Reserve's aggressive monetary policy tightening.

US economy adds 263,000 jobs in November, Better than Expected 
(Fox Business) - November jobs report provides critical insight into health of US labor market

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