How The SECURE Act Affects Employee Benefit Plans

Part of the federal budget bill signed into law in December included the SECURE Act, which, in addition to modifying some of the timing and structure for IRA accounts for individual taxpayers, includes… Read More »

How to Define Materiality

Defining “materiality” The concept of materiality is used to determine what’s important enough to be included in — and what can be omitted from — a financial statement. In late October, the Auditing… Read More »

Avoiding New Lease Accounting Rules

Debt-strapped private companies have been exploring ways to avoid having to use the lease accounting rules for new contracts. Why? Some fear that implementing the guidance would cause them to violate… Read More »

Required Minimum Distributions (RMDs) and Lost Participants

Losing contact with former participants who have vested benefits remaining in your plan can be problematic for both the former participants and the plan sponsor. The issue becomes more urgent when it’s… Read More »

How to measure the fair value of equity-based awards

Cash-strapped start-ups and high growth firms often award stock options and other forms of equity-based compensation to attract and retain skilled employees. These awards can also provide incentives for… Read More »

SEC finalizes "test-the-waters" option to all companies

Has your company ever considered issuing public stock? To help encourage more companies to consider public offerings, the Securities and Exchange Commission (SEC) recently adopted a rule that would extend… Read More »

U.S. v. Schwarzbaum - FBAR Penalties

In U.S. v. Schwarzbaum, a federal district court recently rejected an individual’s claims that penalties assessed against him for failing to file multiple Reports of Foreign Bank and Financial Accounts… Read More »

IRS lists new countries with nonresident alien interest reporting requirements

In a recent revenue procedure, the IRS updated two lists of countries with which the United States has agreements that require payers to report certain deposit interest paid to nonresident alien individuals… Read More »

How Does TCJA Impact International Corporate Tax Rules?

The Congressional Research Service recently issued a report that looks at how changes made by the Tax Cuts and Jobs Act of 2017 (TCJA) to international corporate tax rules addressed concerns under previous… Read More »

Simplifying the Rules for Reporting Income Taxes

For years, businesses have complained that the guidance under Accounting Standards Codification Topic 740, Income Taxes, includes many mechanical rules and exceptions, making it challenging for investors… Read More »

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