About Brian Swanson

This author has not yet filled in any details.
So far Brian Swanson has created 154 blog entries.

Recent Tax Court Case Details Substantial Rights Related to R&D Credit

The case explains the IRS’ view of the requirements to establish substantial rights for work performed under contract for the R&D credit.

2021-03-08T10:25:59-05:00February 10, 2021|Categories: Tax: Credits & Incentives|Tags: , , |

IRS Issues Guidance on 401(k) and 403(b) Plans

IRS guidance on the 15% maximum on automatic contributions, 401(k) and 403(b) plan safe harbor requirements and plan loan offset rollovers. Source: RSM US LLP. 

2021-03-08T10:29:05-05:00January 28, 2021|Categories: Accounting, Employee Benefit Plans, Retirement|Tags: , , |

Webinar: COVID-19 Response and Relief

The PBMares team provided insights and analysis on the latest $900 billion COVID-19 relief package passed by Congress that will deliver long-sought cash to businesses and individuals and resources to address the COVID-19 pandemic

2021-02-09T10:26:16-05:00December 28, 2020|Categories: COVID-19 Business Resources, Events, Past Events, PBMares COVID-19 Insights|

Accounting Elective for Rent Concessions During COVID-19

One of the effects of cash flow shortages from COVID-19 has been an increase in rent deferments or abatements. It’s one thing to alter the language of a contract, but the question becomes how to treat rent concessions in the financial statements, and which set of guidelines to follow.

2020-12-28T11:21:08-05:00December 28, 2020|Categories: PBMares COVID-19 Insights|Tags: , , |

What Every Organization Needs to Know About the Updated Three Lines Model and Risk Management

How should an organization measure and respond to risk?

Private Equity Deal-making Surges, with Gains in the Middle Market

After a quiet period set off by the coronavirus pandemic, private equity deal activity in the United States surged through mid-November. (authored by RSM US LLP)

2020-12-17T13:16:33-05:00December 16, 2020|Categories: Transaction Advisory|Tags: , |
Go to Top