Top 5 Missteps to Endowment Management under UPMIFA
Are you managing your endowment funds under the current rules? See how you match up to these common issues in the application of UPMIFA.
How Nonprofits Can Better Leverage Data to Drive Mission Impact
Utilizing data as a tool to drive greater efficiency and better decision-making in your nonprofit organization.
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.
Deciphering the Latest DFARS Interim Rule
The DoD has updated its DFARS rules from the existing clause to three new clauses to allow enforcement of CMMC for DoD contracts.
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.
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
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.
COVID-19 Reopening Guidance for Virginia Nonprofit Organizations
Many not-for-profits have had an uphill battle since COVID-19 shut down offices and restricted travel.
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)