Resource Gallery

Back-to-normal supply chain fuels disinflation tailwind

Back-to-normal supply chain fuels disinflation tailwind

Supply chains in the United States continued to recover in December, remaining at the pre-COVID level for the sixth straight month, according to the RSM US Supply Chain Index.
Preparing for state section 174 differences

Preparing for state section 174 differences

State conformity to section 174 and potential congressional action require taxpayers to plan ahead and stay flexible as compliance season approaches.
Incentivize Employees With Stock Appreciation Rights Instead of Equity

Incentivize Employees With Stock Appreciation Rights Instead of Equity

Many business owners want to incentivize and reward employees by tying their compensation to the company's performance. One way to do this is through stock options, but using stock appreciation rights might be a better solution.
Key takeaways for employers under the SECURE 2.0 Act of 2022

Key takeaways for employers under the SECURE 2.0 Act of 2022

SECURE 2.0 Act significantly changes the tax rules governing qualified retirement plans and individual retirement accounts (IRAs).
ASC 842: The clock is ticking; act now to remain compliant

ASC 842: The clock is ticking; act now to remain compliant

Many middle market private companies have delayed ASC 842 adoption. RSM has options to help ensure compliance, but you must act now.
Manufacturing sector posts first decline in nearly 3 years, while labor demand remains robust

Manufacturing sector posts first decline in nearly 3 years, while labor demand remains robust

Industry and government data on Wednesday continued to paint a mixed picture of the economy as the end of the business cycle is approaching.
Crafting a buy-sell agreement for your business

Crafting a buy-sell agreement for your business

Buy-sell agreements are an essential tool for businesses with more than one owner. This type of agreement defines what will happen to the departing owner's share of the business if they leave. Learn about the benefits, key components, and important considerations of a buy-sell agreement for your business.
FASB Proposes Changes to Lease Accounting Rules

FASB Proposes Changes to Lease Accounting Rules

The Financial Accounting Standards Board recently issued a proposed Accounting Standards Update for Leases (Topic 842). The update addresses related-party arrangements between entities under common control. This video provides an overview of the proposed changes.
Does your company need an employee benefit plan audit?

Does your company need an employee benefit plan audit?

An employee benefit plan audit is a periodic and independent examination of a company’s benefit plans that are subject to ERISA. If your company currently offers or plans to offer an employee benefit plan, read this article to learn about audit requirements.
Employee or Independent Contractor?

Employee or Independent Contractor?

It's important to correctly classify your workers as either employees or independent contractors. Incorrectly classifying workers can have serious legal and financial consequences. Learn about factors to consider when classifying your workers.
2020 employer Social Security deferral repayments due Jan. 3, 2023

2020 employer Social Security deferral repayments due Jan. 3, 2023

Employers and self-employed individuals who chose to defer paying part of their 2020 Social Security tax obligation, must make a final payment by Jan. 3, 2023.
Year-end estate & gift planning considerations

Year-end estate & gift planning considerations

The end of the year is fast approaching, and with it comes the opportunity to reassess your tax and financial circumstances. Learn about strategies to help minimize your taxes for 2022.
Tax withholding for equity compensation

Tax withholding for equity compensation

Employment and income tax withholding rules for equity compensation
What you need to know about tax nexus

What you need to know about tax nexus

Understanding nexus is essential for determining a company's tax obligations. However, many businesses are unaware of what establishes nexus and thus are unaware of their tax obligations. Learn about tax nexus and how it may affect your company.
Ninth Circuit reverses IRS win in $35 million partnership adjustment

Ninth Circuit reverses IRS win in $35 million partnership adjustment

The Ninth Circuit Court of Appeals reversed the United States Tax Court on the issue of what constitutes a filed partnership return.