Resource Gallery

Research credit limitations

Research credit limitations

Owners and beneficiaries of pass-through entities are generally allowed to take advantage of the section 41 credit for research activity.
Treasury Priority Guidance Plan 2021-2022 – Exempt Organizations

Treasury Priority Guidance Plan 2021-2022 – Exempt Organizations

The 2021-2022 Priority Guidance Plan contains anticipated guidance projects that would affect exempt organizations.
Business process optimization: Don’t forget risk

Business process optimization: Don’t forget risk

Leverage the proven benefits of business process optimization and free key resources by taking an automated approach to risk management.
Digital strategies for business services

Digital strategies for business services

Business services should leverage technology to achieve their profitability goals. Leveraging technology to empower your people.
House Ways and Means releases reconciliation tax payfors

House Ways and Means releases reconciliation tax payfors

House Ways and Means issues its discussion draft amendment with revenue items to offset $3.5 trillion spending package.
Taxpayer Advocate Service struggles with a backlog of cases

Taxpayer Advocate Service struggles with a backlog of cases

Taxpayer Advocate Service is wrestling with a backlog of cases trying to navigate the changing environment of the pandemic.
Equity Markets Immune to Delta Variant?

Equity Markets Immune to Delta Variant?

Equity markets largely shrugged off headline risks — the S&P 500 Index posted its seventh straight monthly gain.
Nonqualified deferred compensation plan FAQs for employers

Nonqualified deferred compensation plan FAQs for employers

Before implementing a nonqualified deferred compensation plan, employers should consider the benefits and tax and compliance consequences.
Senator Wyden’s draft proposals target partnership tax rules

Senator Wyden’s draft proposals target partnership tax rules

Senator Wyden’s recent ‘discussion draft’ legislation, if enacted, would drastically alter many of the tax rules that apply to partnerships.
Ransomware: Protecting your business against evolving risks

Ransomware: Protecting your business against evolving risks

Ransomware attacks are increasing and threatening organizations of all sizes. The RSM cybersecurity report reveals new ransomware data.
Using a charitable remainder trust (CRT) to replace the stretch IRA

Using a charitable remainder trust (CRT) to replace the stretch IRA

IRA beneficiaries can now be stuck with a very tax-inefficient asset after the owner’s death. Learn the solution.
Why inflation expectations remain subdued

Why inflation expectations remain subdued

Inflation expectations remain remarkably well anchored despite the recent five-month surge in topline inflation.
Bottlenecks in the supply chain

Bottlenecks in the supply chain

The robust economic expansion that is underway is unfolding in a unique fashion, and it is not for the fainthearted.
The Real Economy: September 2021

The Real Economy: September 2021

Everything from semiconductors to employees is in short supply as the economy recovers from the shock of the pandemic.
IRS – Wages for R&D do not include wages for Employee Retention Credit

IRS – Wages for R&D do not include wages for Employee Retention Credit

The IRS revises Form 6765 so in 2021 taxpayers cannot use the same wages to calculate both the R&D credit and the employee retention credit.