Revenue recognition for not-for-profit organizations
A white paper about how entities in the not-for-profit industry may be affected by the new revenue recognition guidance in ASC 606.
IRS releases guidance on Roth catch-up contributions under SECURE 2.0
Notice 2023-62 provides an administrative transition period for Roth catch-up contributions to high-income individuals.
Estate planning after the sale of a business interest
This article discusses estate planning and tax considerations after the sale of a business interest or other liquidity event, including common strategies to reduce estate tax and meet charitable giving goals.
For boards, the best cybersecurity defense is a good offense
The regulation has been introduced to improve transparency in the markets for sustainable investment products while increasing transparency around sustainability claims made by FMPs
Real estate industry outlook
In our 2023 real estate industry outlook, we explore what's ahead for middle market business leaders.
Construction project demand heightens need for “contech” adoption strategies
For the construction industry, the need for contech adoption will continue to increase amid an influx of projects and skilled labor shortage.
New bank guidance: Regulators share direction on third-party risk management
Regulators share direction on risk management strategies for banks when partnering with third-party organizations.
Understanding and addressing new SEC cybersecurity rules
While many larger public organizations likely already have processes and resources in place to meet these requirements, emerging and middle market public companies may need to make structural and cultural changes to enhance or adopt cybersecurity oversight, management, and reporting processes to comply with the final rules.
Private foundation do’s and don’ts: Common self-dealing issues
Private foundations generally may not engage in transactions with disqualified persons, even under terms that are favorable to the private foundation.
U.S. charitable donations fell last year
Donations to charity fell to $499 billion last year, a 3.4% decrease from 2021.