ASC 740: FASB proposes new income tax disclosures

ASC 740: FASB proposes new income tax disclosures

by | Mar 20, 2023

< Back to the Resource Gallery ASC 740: FASB proposes new income tax disclosuresTAX ALERT | March 20, 2023Authored by RSM US LLPExecutive summary: On March 15, 2023, the Financial Accounting Standards Board (FASB) released a proposed Accounting Standards Updates...
Proposed regulations on using forfeitures in retirement plans

Proposed regulations on using forfeitures in retirement plans

by | Feb 28, 2023

< Back to the Resource Gallery Proposed regulations on using forfeitures in retirement plansTAX ALERT | February 28, 2023Authored by RSM US LLPExecutive summary: Use of forfeitures in retirement plansThe proposed regulations REG-122286-18, released Feb. 24, provide...
R&D continues its losing streak in court

R&D continues its losing streak in court

by | Feb 27, 2023

< Back to the Resource Gallery R&D continues its losing streak in courtTAX ALERT | February 27, 2023Authored by RSM US LLPExecutive summary: Tax Court disallows COO’s wagesSpecificity and supporting documentation remain tantamount to sustaining research and...
Preparing for state section 174 differences

Preparing for state section 174 differences

by | Jan 25, 2023

< Back to the Resource Gallery Preparing for state section 174 differencesTAX ALERT | January 25, 2023Authored by RSM US LLPExecutive summary: State section 174 conformity regardless of federal reformThe Tax Cuts and Jobs Act (TCJA) requires taxpayers to capitalize...
Key takeaways for employers under the SECURE 2.0 Act of 2022

Key takeaways for employers under the SECURE 2.0 Act of 2022

by | Jan 6, 2023

< Back to the Resource Gallery Key takeaways for employers under the SECURE 2.0 Act of 2022TAX ALERT | January 06, 2023Authored by RSM US LLPExecutive summary: SECURE 2.0 ProvisionsSECURE 2.0 Act of 2022, enacted Dec. 29, 2022, significantly changes the complex tax...