NJ, I didn't have too many “twists” in my multiple choice for REG either. I thought the AICPA put together a pretty well balanced and on point exam from that aspect.
I think an example of the type of “twist” people are referring to, and no I didn't have a question on this so I'm not divulging test info, would be something like the homeowners exclusion allowing you to hide a taxable gain event. It's a relatively small concept that can be thrown into a large computational problem and you can quite easily forget to not include it as you struggle your way through the rest of the problem. At least when I hear twist, that's the type of situation I tend to think of.
Then again, maybe by “twist” people mean small concepts like the small business stock crap (again, I didn't have a question on this). I've already forgotten the amount of the “deduction” and I knew it for my exam three short weeks ago. Either way, I'm sure there are questions we all fly though, particularly computational ones, where we were sure we got it right only to have completely missed a “trap.”
Lastly, I do agree with your REG experience…mine was pleasant compared to FAR….FAR is the only one that stunned me a bit. Turned out okay though.
AUD - 94 (08-26-09); FAR - 96 (11-7-09)
REG - 93 (05-04-10); BEC - 86 (05-25-10)
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