Page 19 – PBMares

SECURE 2.0 Act – Employer Matches of Qualified Student Loan Payments (QSLPs)
SECURE 2.0 Act – Employer Matches of Qualified Student Loan Payments (QSLPs)

Retirement

SECURE 2.0 Act – Employer Matches of Qualified Student Loan Payments (QSLPs)

Section 110 of the SECURE 2.0 Act allows plan sponsors to treat student loan payments as elective deferrals to match contributions effective for plan years beginning after December 31, 2023. Plan sponsors considering allowing employer match contributions of qualified student loan payments (QSLPs) might have postponed their decision until further guidance was provided. On August 19, 2024, the IRS issued interim guidance that will assist plan sponsors in determining whether to adopt the provisions.

Janet Rosson2025-02-26T16:01:43-05:00September 26, 2024|Categories: Retirement|Tags: Stacie Newnam|

Franchise 101: Taking the First Step
Franchise 101: Taking the First Step

Franchise

Franchise 101: Taking the First Step

Explore this practical guidance for those thinking about taking the first step toward owning a franchise.

Janet Rosson2025-02-26T16:10:12-05:00September 25, 2024|Categories: Franchise|Tags: Charles Dean Smith Jr|

The Critical Importance of a Properly Conducted SOC Examination by an Independent CPA: A Specialist’s Perspective
The Critical Importance of a Properly Conducted SOC Examination by an Independent CPA: A Specialist’s Perspective

Audit & Assurance, Risk Advisory

The Critical Importance of a Properly Conducted SOC Examination by an Independent CPA: A Specialist’s Perspective

SOC examinations are a critical component of a service organization’s risk management strategy. Learn about how their value is entirely dependent on the quality of the examination process.

Janet Rosson2024-09-17T10:27:17-04:00September 24, 2024|Categories: Audit & Assurance, Risk Advisory|Tags: Neena Shukla|

The Foundation of Trust in Client Relationships: A CPA’s Most Valuable Asset
The Foundation of Trust in Client Relationships: A CPA’s Most Valuable Asset

Business Advisory

The Foundation of Trust in Client Relationships: A CPA’s Most Valuable Asset

Understand why a strong foundation of trust in client relationships is a CPAs most valuable asset.

Janet Rosson2024-09-19T16:39:26-04:00September 19, 2024|Categories: Business Advisory|Tags: Neena Shukla|

Why Small and Middle-market MNEs Should Care About Transfer Pricing
Why Small and Middle-market MNEs Should Care About Transfer Pricing

Tax: International

Why Small and Middle-market MNEs Should Care About Transfer Pricing

Cross-border transactions between related parties have become one of the more controversial issues in international taxation. Learn why an understanding of transfer pricing and the related compliance requirements is essential for all sizes of multinational companies.

Janet Rosson2024-09-11T16:08:57-04:00September 18, 2024|Categories: Tax: International|Tags: Lynn Eller|

Four Smart Alternatives to Starting a Nonprofit
Four Smart Alternatives to Starting a Nonprofit

Not-for-Profit

Four Smart Alternatives to Starting a Nonprofit

Starting a nonprofit isn’t the only way to make an impact. Four effective alternatives include partnering with an existing organization, using fiscal sponsorship, creating a donor-advised fund (DAF), and establishing a social enterprise. Each option offers unique benefits and provides greater flexibility in achieving philanthropic goals.

Janet Rosson2025-03-14T08:54:06-04:00September 17, 2024|Categories: Not-for-Profit|Tags: Jonny Rosch|

How Nonprofits Can Navigate Digital Transformation
How Nonprofits Can Navigate Digital Transformation

Not-for-Profit

How Nonprofits Can Navigate Digital Transformation

Nonprofits that learn how to navigate digital transformation are better positioned to thrive. But the unique constraints on nonprofits necessitate a different approach to digital transformation.

Don2024-09-12T15:49:08-04:00September 13, 2024|Categories: Not-for-Profit|Tags: Authored by RSM US LLP|

Understanding the Differences: Fidelity Bond vs. Fidelity Insurance for 401(k) Plan Sponsors
Understanding the Differences: Fidelity Bond vs. Fidelity Insurance for 401(k) Plan Sponsors

Employee Benefit Plans

Understanding the Differences: Fidelity Bond vs. Fidelity Insurance for 401(k) Plan Sponsors

In the intricate world of 401(k) plan management, understanding the distinction between fidelity bonds and fidelity insurance is crucial. Explore how to strategically leveraging both fidelity bonds and fidelity insurance, to safeguard your plan’s assets and uphold your fiduciary responsibilities with confidence.

Janet Rosson2024-09-11T14:15:01-04:00September 11, 2024|Categories: Employee Benefit Plans|Tags: Neena Shukla|

The Importance of Total Time Accounting in Government Contracting: Avoiding Pitfalls and Ensuring Compliance
The Importance of Total Time Accounting in Government Contracting: Avoiding Pitfalls and Ensuring Compliance

Government Contracting

The Importance of Total Time Accounting in Government Contracting: Avoiding Pitfalls and Ensuring Compliance

Learn why TTA is so essential and how you can avoid common pitfalls while ensuring compliance.

Janet Rosson2024-09-10T16:49:44-04:00September 10, 2024|Categories: Government Contracting|Tags: Neena Shukla|

FinCEN Issues New Reporting Rules for Real Estate Transactions
FinCEN Issues New Reporting Rules for Real Estate Transactions

Construction and Real Estate

FinCEN Issues New Reporting Rules for Real Estate Transactions

FinCEN has issued a final rule, effective December 1, 2025, requiring certain real estate professionals to report non-financed residential property transactions involving legal entities or trusts to combat money laundering. The rule targets high-risk transactions used by illicit actors to obscure identities and launder money through the U.S. housing market.

Janet Rosson2024-09-09T14:18:51-04:00September 9, 2024|Categories: Construction and Real Estate|Tags: Jennifer French|