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  • Proposed Regulations on the foreign-derived intangible income (FDII) and global intangible low-taxed income (GILTI) April 22, 2019 An overview of the proposed regs on the FDII and GILTI deduction In March, the IRS issued proposed regulations that cover determining the amount of the deduction for foreign-derived intangible income ...
  • ‘Materiality’ – International vs. U.S. Standards April 9, 2019 Close-up on materiality The Auditing Standards Board (ASB) of the American Institute of Certified Public Accountants (AICPA) has been discussing options to amend its definition of the term “materiality.” In May, ...
  • Say-on-pay rule actually works? April 9, 2019 Say-on-pay rule: Study shows shareholder votes may not matter How does your company’s executive compensation plan measure up? A recent study found that CEO compensation at large public companies has continued ...
  • Segment Reporting Alternatives April 9, 2019 Exploring segment reporting alternatives In February, the Financial Accounting Standards Board (FASB) discussed its ongoing project to improve how companies provide information around business segments. It doesn’t appear that a proposal ...
  • 401(k) plan expense categories April 2, 2019 A closer look at 401(k) plan expense categories Keeping a sharp eye on your 401(k) plan’s expenses — a fundamental duty of fiduciaries — can require the use of a magnifying ...
  • Outgrowing 401(k) Matching? April 2, 2019 Have you outgrown the need for matching 401(k) contributions? From time to time, it can be helpful to question the way you’ve been administrating your retirement plan. For example, many plan ...
  • Shift of responsibility on 401(k) breaches April 2, 2019 First Circuit shifts burden of defending a fiduciary 401(k) breach claim A recent ruling could set the stage for a definitive U.S. Supreme Court opinion regarding retirement plan fiduciaries’ liability on ...
  • Proposed IRS regs for hardship 401(k) withdrawals April 2, 2019 How hard should a hardship be to justify a hardship withdrawal from a 401(k) plan? There are more rules than you might think. However, proposed IRS regulations could, according to ...
  • Section 965 Transition Tax Forms and Instructions March 26, 2019 In late January, the IRS issued a series of forms and instructions regarding the Internal Revenue Code Section 965 transition tax provision, which was added by the Tax Cuts and ...
  • IRS determines correct functional currency to calculate foreign currency exchange gain or loss March 26, 2019 In a Technical Advice Memorandum (TAM) issued in February, the IRS determined which of two currencies was the correct functional currency to calculate any foreign currency exchange gain or loss ...