ASC 740: FASB proposes new income tax disclosures

ASC 740: FASB proposes new income tax disclosures

< 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...
What does SECURE 2.0 mean for small employers?

What does SECURE 2.0 mean for small employers?

< Back to the Resource Gallery What does SECURE 2.0 mean for small employers?ARTICLE | March 20, 2023Authored by RSM US LLPThe SECURE 2.0 Act of 2022 (SECURE 2.0 or the Act), enacted on Dec. 29, 2022, may be the most comprehensive legislation concerning retirement...
Proposed regulations on using forfeitures in retirement plans

Proposed regulations on using forfeitures in retirement plans

< 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...