Insights

Industry Insights

All Resources

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.

Content Type
Search Mode
Sort By:

Article
Getting beneficiary designations wrong can have negative consequences for the people and entities the account owner intended to benefit. It’s essential to understand what those consequences are and the options available to get them right.

Article
Our 2016 private foundation tax planning guide gives an overview of key tax laws and opportunities.

Article
Final regulations issued by the IRS on program-related investments provide amended guidance for private foundations. These changes were highly anticipated and make the process of investing easier.

Article
(Equipment Leasing & Finance) New accounting for leases will impact companies’ financial statements—as well as their loan agreements and debt covenants. We cover the impact on lenders and lessees.

Article
Financial institutions are facing one of the most fundamental changes to hit loan accounting in recent history, the Current Expected Credit Loss standard, known as CECL. Find out how you can prepare.

Alert
Changes in the OMB’s 2016 compliance supplement will affect states, local governments, Indian tribes, institutions of higher education, and not-for-profits that receive federal funding or grants.

Alert
On June 16, 2016, the FASB issued ASU 2016-13—the final credit loss standard—and added ASC Topic 326, Financial Instruments–Credit Losses, to US GAAP. Read our Alert for details.

Article
President Obama’s 2017 federal budget proposal would impact provisions relevant to tax-exempt entities. We look at its effect on the charitable contribution deduction, scholarship awards, and more.

Alert
Changes to the schedule of expenditures of federal awards (SEFA) are required by the uniform guidance and effective for financial statement audits of fiscal years beginning on or after December 26, 2014.

Alert
The FASB’s ASU 2016—02 Leases (Topic 842) will require substantially all leases to be recognized by lessees on the balance sheet as a right-of-use asset and corresponding lease liability, including today’s operating leases, among other changes.

Article
Deficiencies can bring the audit or compliance process to a standstill and create tension among management, the audit committee, and external stakeholders. Fortunately, many of the most common deficiencies—we’ve identified 10—can be avoided.

Alert
The new tax extender law makes quite a few tax breaks permanent while enhancing others. This Alert details some of these changes, including education credits, transit benefits, mortgage-related deductions, and more.

Alert
Year after year, we’ve waited for Congress to extend key tax breaks before year-end. This year’s legislation does the job and more, making a number of key incentives permanent and extending others for multiple years. Details in this Alert.

Article
A number of key developments and considerations came out of California’s 2015 legislative session. We cover key tax opportunities and changes for businesses and individuals for the 2016 filing season and beyond.

Article
For community bank directors, boosting shareholder value is critical—and sometimes the best way to do it is by selling the institution. Here are a few ways community banks can increase their value in preparation for a potential transaction.

Article
Private foundations need to be wary of transactions that could constitute self-dealing, since they can result in hefty excise taxes and other ramifications. Marisa Meltebeke of the law firm Davis Wright Tremaine LLP provides a legal perspective.

Article
Part 2 of this series on mission-related investing looks at program-related investments (PRIs): below-market-rate loans or equities that further your private foundation’s mission, generate returns, and count toward required minimum distributions.

Article
An employee stock ownership plan (ESOP) motivates, retains, and rewards employees who help make a business successful. It serves as a great exit strategy with some fantastic tax benefits, but it’s also a retirement benefit for your employees.

Article
Split-dollar life insurance plans are becoming popular among health care organizations because they offer tax-advantaged retirement benefits and can qualify for loan accounting treatment. The catch? Loan treatment doesn’t always apply.

Alert
The Office of Management and Budget recently released its 2015 compliance supplement. A number of changes will affect states, local governments, Indian tribal governments, and not-for-profit organizations that receive federal funding or grants.

|<  <   1  2  3  4  5  6  7 8    >  >|