Insights

Tax Reform

The new tax reform law, known as the Tax Cuts and Jobs Act, was signed by President Trump on December 22, 2017. It represents the most sweeping rewrite of federal tax code in more than 30 years. Visit our dedicated tax reform page to learn more about implications for you and your business.

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Combining technical expertise with our keen understanding of our clients' businesses, we offer knowledgeable commentary on a broad spectrum of accounting, tax, finance, and business operations issues.

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Alert
The FASB issued proposed amendments intended to improve standards for financial statement presentation by not-for-profit organizations. To review these amendments, visit the FASB Web site. The comment period ends August 20, 2015.

Article
When a private foundation and its disqualified persons—those closely associated with it—own too much in the same corporation, partnership, or trust, it risks having excess business holdings, which can result in a hefty excise tax.

Article
A host of new investment vehicles has emerged for private foundations: sustainable, socially responsible, and program-related. In part one of this series, we give an overview of the options available to private foundations and why they’re useful.

Article
Though this year’s Form 990-PF hasn’t sustained nearly as many changes as the general Form 990, there are still a few items private foundations will want to be aware of—namely, statements regarding activities and grantee codes.

Alert
Contributing to California’s College Access Tax Credit Fund can offset either business or personal taxes. Taxpayers hoping to claim the incentive for the 2015 tax year should begin planning their contributions (and calculating the potential corresponding tax write-off) now.

Press Release
SEATTLE, April 7, 2015 – Moss Adams LLP, one of the largest accounting and consulting firms in the nation, announced the elevation of five partners to partner in charge. These new leaders will help the firm strengthen client service and identify market opportunities.&nbs...

Alert
The Financial Accounting Standards Board voted to issue a proposal that would defer the effective date for the new revenue recognition standard by one year for both public and nonpublic entities. Details and proposed effective dates in this Alert.

Video
(Run time: 2:59) Growing companies are bound, sooner or later, to come up against the limits of their IT systems. When do the challenges of working with disparate, outdated software systems outweigh the cost of replacing them? Five signs it’s time for change.

Article
Get ahead of current tax updates with this review of six issues affecting technology, clean technology, life sciences, and communications and media companies.

Article
Your health care organization’s board has a critical role to play in governance, strategy, and long-range planning. We cover the four main focus areas for boards and how health care organizations can assemble the right professionals.

Alert
A change to the regulations of Section 41 of the Internal Revenue Code means taxpayers who amend tax returns to claim incremental R&D tax credits can now file using the alternative simplified credit. Read more in our Alert.

Article
Technology companies hoping to get in on the M&A boom will want to first maximize their valuations. We look at some of the complex areas where tech companies’ tax assets and liabilities can impact value.

Alert
The Financial Accounting Standards Board approved the issuance of an exposure draft for financial statements of not-for-profits. To review the most recent tentative decisions, visit the FASB Web site. The comment period is expected to end July 31, 2015.

Article
Tribes are wrestling with the Department of Treasury’s final guidance on general welfare benefits for tribal members. In this issue of Tribal Finance Quarterly, John Saltmarsh from the IRS discusses three important issues for tribes.

Article
Growth isn’t always as easy as 1-2-3. It’s a bit more complicated than cutting expenses and enjoying increased revenue. Growth often hinges on building value within various aspects of your business. In this Insight, we explore seven ways businesses can begin adding value.

Press Release
Silicon Valley, March 2, 2015 — Moss Adams LLP, one of the largest accounting and business consulting firms in the nation, today announced that Eve Dreyfuss and Kevin Hasegawa have joined the Silicon Valley office as partners, continuing the firm’s strong pers...

Article
New mortality tables that reflect longer life expectancies could significantly impact (and increase) your future defined benefit obligations. We look at the importance of assessing the implications of the RP-2014 data on your plan.

Article
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.

Article
Just in the final quarter of 2014 and the first of 2015, we’ve seen some fairly noteworthy legislative developments impacting not-for-profits. From last-minute tax extenders to the IRS priority guidance plan and the GAO’s report on IRS oversight, here’s what’s happening.

Article
In the past, tax-exempt organizations were required to reapply for exempt status upon certain structural changes. But two 2014 private letter rulings indicate they may no longer need to do so. We look at the rulings in this Insight.

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