Retirement Plan Provisions of the CARES Act

Retirement Plan Distributions The CARES Act waives the 10% additional tax on early distributions related to the coronavirus from retirement plans and IRAs for amounts not to exceed $100,000 subject to… Read More »

Deferral of Employment Tax Deposits and Payments through December 31, 2020

On April 10, 2020, the IRS issued 11 FAQs on the deferral of employment tax deposits under the CARES Act in response to various questions that arose since the enactment of the new law. One of the most… Read More »

CARES Act Provides Favorable Changes for Taxpayers with Net Operating Loses

The Coronavirus Aid, Relief, and Economic Security Act (CARES Act) provides added relief for taxpayers with net operating losses (NOLs).  The Act allows for a five-year carryback period and eliminates… Read More »

How does the CARES ACT affect my Qualified Retirement Plans?

On March 27, 2020, the United States Congress passed the Coronavirus Aid, Relief, and Economic Security Act (the Cares Act or Act) as a response to the global pandemic COVID-19. While the Cares Act has… Read More »

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 »

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