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Insights Center: 2025 Tax & Legislative Changes

Individuals, businesses and not-for-profit organizations are all affected by the new tax law – and we are ready to help. Start by staying informed; you’ll find our analyses of the new law’s many provisions here.

Cyber Roundup – May 2021
May 18, 2021

As we finalize this issue of Cyber Roundup, the ransomware attack on Colonial Pipeline is fresh in the minds of the American public. It’s especially distressing as it upsets the availability of gasoline along the east coast just as we are coming out of pandemic mode and ready to jump in our cars for spring travel.

New Department of State Filing Requirements for NYS Nonprofit Organizations
May 11, 2021

Earlier this year, proposed regulations were passed as part of the NY Executive Law, potentially requiring charities to file up to three additional reports with the NYS Department of State. Effective January 1, 2021, charitable organizations that are required to file an annual financial report, the CHAR 500, with the NYS Attorney General’s Charities Bureau under Article 7-A will also be required to file an additional annual financial report online.

What Are Retirement Plan Documents?
May 4, 2021

The purpose of this article is to provide information as to the designated term “plan documents” as it used in many legal and statutory situations and as frequently requested by auditors performing a financial statement review, regulatory examination, during an RFP process, due diligence, etc.

Cybersecurity Guidance for Retirement Plans
May 4, 2021

For the first time, the Department of Labor (DOL), through its Employee Benefits Security Administration (EBSA), is offering guidance to plan sponsors, fiduciaries, record keepers and other service providers, as well as plan participants, on maintaining cybersecurity.

Defined Contribution Plan Restatements Must Be Completed by July 31, 2022
May 4, 2021

The Internal Revenue Service (IRS) announced that employers who sponsor defined contribution retirement plans through the adoption of an IRS pre-approved plan document will have until July 31, 2022 to adopt a new pre-approved plan document.

Doing Business in the U.S.
May 3, 2021

This guide covers an array of topics relative to conducting commercial enterprises, including forms of business organization, federal and local taxation and incentive matters, as well as reporting requirements for resident and non-resident aliens and so much more.

Direct Charitable Activities ‒ Beyond Grantmaking
April 19, 2021

Private foundations are generally known for their grantmaking programs.

The Employee Retention Credit Q&A
April 16, 2021

By now, many businesses have become aware of the Employee Retention Credit (ERC) that it was enacted as part of the CARES Act but initially considered an afterthought.

IRS Revised Priority Guidance: Employee Plan Examinations and Compliance Initiatives
April 14, 2021

The Tax Exempt & Government Entities (TE/GE) Division of the IRS recently released their 2021 Program Letter outlining the priorities for their compliance program initiatives for the year.

SPACs – Investor Risk Considerations, the “Dos,” the “Don’ts” and the Disclosures
April 14, 2021

In today’s capital markets, Special Purpose Acquisition Companies (SPACs) are a popular way for privately held companies to raise capital and provide liquidity to founders and executives.

NYS Budget Bill Includes Increased Corporate and Personal Income Tax Rates and a New Pass-Through Entity Tax
April 12, 2021

The New York State legislature and Governor Cuomo last week agreed on a budget for the year.

Cyber Roundup – April 2021
April 7, 2021

It may be that numbers don’t lie, but in the cyber world they sure can engender trepidation. Cybercrime is constantly on the rise and is expected to be $6 trillion in 2021.

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