Resource Gallery

Employer compensation considerations for remote workers

Employer compensation considerations for remote workers

Employers must set compensation policies for remote workers taking into account federal and state tax laws and state legal requirements.
Build Back Better Act – What is in and what is out?

Build Back Better Act – What is in and what is out?

After intense negotiations, some provisions were eliminated while others were rewritten in an effort to appease all Democratic members.
Billionaire tax proposed for wealthy individuals, estates and trusts

Billionaire tax proposed for wealthy individuals, estates and trusts

Senate finance committee proposes a billionaire tax to tax some unrealized capital gains for wealthy individuals, trusts and estates.
Accounting for acquired revenue contracts with customers

Accounting for acquired revenue contracts with customers

The FASB recently addressed how an acquirer should recognize and measure revenue contracts acquired in a business combination.
How advanced technologies can streamline supply chains

How advanced technologies can streamline supply chains

Advanced technologies can help manufacturers achieve better situational awareness of their supply networks. Learn more.
FASB project updates: ASC 326, Financial Instruments – Credit Losses

FASB project updates: ASC 326, Financial Instruments – Credit Losses

The FASB recently provided two project updates related to its post-implementation review of Accounting Standards Update 2016-13.
Navigating supply chain challenges and developing a long-term strategy

Navigating supply chain challenges and developing a long-term strategy

Join leading supply chain and strategy professionals to help you understand the current supply chain and operations challenges.
Approaching deadline for COVID-19-related cafeteria plan amendments

Approaching deadline for COVID-19-related cafeteria plan amendments

By Dec. 31, 2021, any employer that made COVID-19-related changes to the operation of its cafeteria plan must adopt formal amendments.
Leveraging a Spousal Lifetime Access Trust

Leveraging a Spousal Lifetime Access Trust

The lifetime gift tax exemption is at an all-time high of $11.7 million per individual and $23.4 million per couple but may be reduced in the near future by potential legislation. This video provides an overview of the Spousal Lifetime Access Trust and how it can help couples maximize their lifetime gift tax exemption.
Fifth Circuit ruled IRS improperly assessed underpayment interest

Fifth Circuit ruled IRS improperly assessed underpayment interest

IRS cannot assess underpayment interest where it has continuous use of credit-elect overpayments that exceed a deficiency.
GASB renames the comprehensive annual financial report

GASB renames the comprehensive annual financial report

The GASB has changed the term “comprehensive annual financial report” to “annual comprehensive financial report.”
IRS adds vehicles to section 30D qualified electric vehicle list

IRS adds vehicles to section 30D qualified electric vehicle list

IRS adds 12 new 2022 vehicles eligible for tax credit of up to $7,500, including vehicles manufactured by Hyundai, Kia, Mitsubishi and Ford.
Notice 2021-56 proposes section 501(c)(3) exemption standards for LLCs

Notice 2021-56 proposes section 501(c)(3) exemption standards for LLCs

The IRS recently announced new requirements for LLCs to qualify as exempt organizations under section 501(c)(3).
Board risk assessment: Where’s the focus?

Board risk assessment: Where’s the focus?

Risk. Such a broad topic, but boards are ultimately responsible to investors and others for the all-encompassing task of risk oversight.
Tax changes and M&A: Accelerated deals, sticker shock, finding value

Tax changes and M&A: Accelerated deals, sticker shock, finding value

Proposed tax increases have accelerated deals. Transactions will continue despite any tax changes, just with new pricing considerations.