What does SECURE 2.0 mean for small employers?

What does SECURE 2.0 mean for small employers?

by | Mar 20, 2023

< 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...
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...