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Worksheet S-10 Audits: FFY 2018 Insights and Future Preparation Tips
At year-end 2020, the data of 1,540 audited hospitals changed from their as-filed cost reports. Learn what insight this provides for future audits.
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Article
Find Solutions to Stock-Based Compensation Reconciliation Challenges
Efficient data transfer and a dependable reconciliation process are essential for navigating the T+1 settlement requirement.
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Article
Guide Your Telemedicine Services from Quick Launch to Long-term Success
Learn solutions for virtual care challenges caused by quick implementations during the initial pandemic response.
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Article
CFC Interest Expense Limitation and The 2020 Regulations
Understand final and proposed regulations to US shareholders of controlled foreign corporations compute business interest deduction limitations.
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Alert
FASB Issues Proposed Amendments for Not-For-Profit Financial Reporting
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.
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Article
Master Your Foundation’s Mission-Related Investment Options: Part 1
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.
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Alert
IRS Permits Alternative Simplified R&D Credit on Amended Returns
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.
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Article
Never a Dull Moment: The Latest Legislative Developments for Not-for-Profits
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.
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Article
Five Guidelines for Tribes to Measure Fair Value
The process tribes use to determine values for some investments is changing due to the GASB’s Statement No. 72, which provides guidance on fair value measurement and reporting for state, local, and tribal governments. It’s effective for periods beginning after June 15, 2015.
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Article
Q1 Tax Update for Technology, Clean Technology, Life Sciences, and Communications and Media Companies
In this first quarter 2016 update, we cover some of the most important tax issues for companies in the technology, clean technology, life sciences, and communications and media industries and touch on what your organization can do to stay ahead.
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Article
Potential Savings Are Still Possible with Tangible Property Regulations
Current-year improvements and repairs might translate to tax savings. But the opportunity is lost if you don’t claim partial disposition losses in the year of disposal.
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Top 10 Financial Reporting Deficiencies from Regulators and External Auditors
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.
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Alert
Coming Due Dates for new San Francisco Gross Receipts Tax
Taxpayers need to submit their statement and quarterly installment payments of San Francisco’s new gross receipts tax. See our Alert for due dates.
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Article
Avoid Disaster When Designating Beneficiaries on Your Retirement Plan
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.
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Article
Have Operations Overseas? Recent IRS Guidance Covers Some Transfer Pricing Basics
Two of the IRS’s latest IPUs serve as useful reminders to taxpayers of some basic tenets of US transfer pricing rules under IRC Section 482.
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Alert
FASB Issues the Final Credit Loss Standard
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.
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Article
New Tax Savings for Tangible Assets
New PATH Act provisions expand tax saving opportunities for property. They relate to bonus depreciation, qualified real property, IRC Section 179, and Section 179D. However, there’s a phaseout plan for certain provisions, so act now.
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Article
Assess Your Cybersecurity to Create a Competitive Advantage
IT security assessments aren’t only useful for warding off potential breaches and hackers.
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Article
Clarification on Reporting Requirements and Computation for San Francisco’s Gross Receipts Tax
Confusion with San Francisco’s gross receipts tax centers on two aspects of the tax: reporting requirements and computation. In this Insight, we we look at nexus, the NAICS code, and deadlines to help clarify things.
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Article
How Deal-Makers Are Capitalizing on Health Care Analytics
Learn how analytics can provide a competitive edge to investors in the health care market by providing insights beyond what’s commonly available.
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