IRS clarifies employee retention credit guidance
IRS guidance addresses full or partial suspensions of operations due to supply chain disruption for ERTC and erroneous ERTC refunds.
Infographic | Cyberthreats and the Rise of SOC 2
According to the 2023 RSM US Middle Market Business Index Cybersecurity Special Report, companies today face more frequent and sophisticated cybersecurity threats than ever before.
Common Risks and Opportunities Audit Committees Should Consider
These key risks and opportunities can help your audit committee see the power and potential of internal audit.
Wayfair Turns Five: A Coming of Age Story
With so many questions remaining five years after Wayfair, sales and use tax nexus planning remains critically important.
State income tax law changes for the second quarter of 2023
A summary of state and local income tax updates enacted during the quarter ending June 30, 2023, which may impact current and deferred tax provisions
IRS releases rules for tax-exempt entities to monetize IRA credits
Tax-exempt entities may monetize credits under the Inflation Reduction Act under these rules that the IRS released.
Higher Ed Institutions Need to Comply with New Cyber Rule
The FTC’s new Safeguards Rule addresses how higher ed institutions must protect students’ information from cyberattacks.
Pass-through entity elections are here to stay: What you need to know
Pass-through entity elections are creating tax planning complexity. This article explains what you need to know and what you should do next.
Hotel Market Shows Continued Resilience with a Focus on Luxury
The hospitality industry remains challenged despite strong performance driving investment in the luxury hotel market.
New Guidance from IRS on Correction of Errors in Qualified Retirement Plans
The IRS released Notice 2023-43 to provide interim guidance on plan correction changes under SECURE 2.0 until Rev. Proc. 2021-30 (EPCRS) is updated.