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CARES Act Includes Credit Losses and Troubled Debt Restructuring Relief
The CARES Act includes CECL and troubled debt restructuring relief for certain financial institutions during the COVID-19 pandemic. Learn more.
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Washington Increases Enforcement of Premium Tax for Captive Insurers
Washington has heightened action against captive insurance companies that haven’t paid tax on premiums.
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Prepare Now for Major Long-Term Care Reimbursement and Compliance Deadlines
Changes are coming to Medicare reimbursement and compliance-and-ethics program requirements for long-term care facilities. Read more.
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How to Prepare Your Not-for-Profit Organization for a Government Shutdown
Government shutdowns can have significant negative impacts on not-for-profits, including financial uncertainty. Learn steps to help mitigate these effects.
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Fiduciary Activities Standards May Impact Financial Reporting for Tribal 401k Plans
If you prepare stand-alone tribal enterprise financial statements, a new accounting standard may affect classification of your tribal enterprises’ 401k plans.
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SEC Staff Amends Staff Accounting Bulletin Guidance for New Credit Losses Standard
Staff Accounting Bulletin 119 provides interpretive guidance for registrants engaged in lending activities subject to the new credit losses standard.
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Article
Navigate Reference Rate Reform: 7 Questions for Financial Services Companies
The London Interbank Offered Rate is expected to phase out by 2021, introducing new challenges for financial services companies. Here’s what your company needs to know.
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Unintended Consequences: Dynamex and California Health Care Employers
The California Supreme Court’s Dynamex Decision creates consequences for classifying independent contractors for health care employers. Get the details.
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FASB Clarifies the Accounting for Equity Securities and Certain Derivatives
FASB issued ASU 2020-01 to reduce diversity in practice and increase comparability of accounting for equity securities, equity method investments, and derivatives.
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CRRSAA and Higher Ed: FAQs Related to Higher Education Emergency Relief Fund II
Get answers to key HEERF II FAQs, including changes to the program, eligibility, how to allocate funds, and more.
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Higher Ed and the Coronavirus Response and Relief Supplemental Appropriations Act
Gain insight into the HEERF II program, including key benefits, application deadlines, and availability.
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OMB Updates: Coronavirus Relief Fund Audit Requirements, Deadline Extensions, More
Learn about new Single Audit requirements for COVID-19-related programs—as well as extended filing deadlines.
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Q2 Tax Update for Technology, Clean Technology, Life Sciences, and Communications and Media Companies
2015 Q2 - Get ahead of current tax updates with this review of five issues affecting technology, clean technology, life sciences, and communications and media companies.
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2014 Changes to Form 990 and Required Schedules
Though Form 990 and its required schedules have generally remained the same this tax year, a few changes to the forms and their instructions do warrant attention by not-for-profit organizations that file them. We highlight the differences in this Insight.
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Tax-Exempt Organizations: Mind the New Tangible Property Regulations
You may think that because your organization doesn’t pay income tax, you don’t need to pay close attention to the new tangible property regulations. But the truth is, you do. We cover what tax-exempt organizations need to know to comply in this Insight.
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Crowdfunding in Washington State: Tax Facts for Not-for-Profits
Crowdfunding has become ubiquitous in recent years, and for not-for-profits, it can be a gold mine. Still, depending on what you offer your backers as an incentive, you’ll need to pay close attention to whether Washington State B&O or sales tax apply.
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Washington Amends B&O Tax Apportionment Rules for Financial Institutions
Prompted by an amendment to Multistate Tax Compact’s apportionment models, Washington state has revised its rules for how financial institutions must apportion income for purposes of business and occupation (B&O) tax.
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Alabama Adopts Economic Presence Standard for Sales Tax
Some out-of-state sellers with substantial economic presence in Alabama will be required to collect and remit tax on sales into the state. The standard applies to transactions occurring on or after January 1, 2016.
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Alert
Trump Tax Changes—What Can We Expect?
President-elect Donald Trump’s proposed tax changes would significantly impact individual and business taxpayers. We give an overview.
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Changes and Best Practices for Informational Returns—Forms 1099-MISC and W-2
In preparation for the informational return filing season, we give an overview of changes and best practices for Forms 1099-MISC and W-2.
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