Wow, based on my understanding of existing guidance and a few simple questions that don't even mention that guidance being answered by a CPA, it looks to me like the AICPA showed that they are incompetent and can't even do simple web searches to find past guidance instead of using old guidance and common sense to reduce their number of questions from 10 to 4. I hope this doesn't set the IRS (in even more of a position than they already had) to change things and screw up anyone who has been following the old guidance.