PKF O'Connor Davies Accountants and Advisors
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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.

Marijuana Business: Are Depreciation and Charitable Contributions Deductible?
February 24, 2021

A recent court case, San Jose Wellness (2021) 156 T.C. No. 4, has emerged in the marijuana industry highlighting the proper allocation of costs and the deductibility or disallowance based upon the specific facts.

Actuarial Considerations for Sponsors of Defined Benefit Plans
February 18, 2021

Plan sponsors typically engage a qualified actuary to provide actuarial services for defined benefit plans which they sponsor.

SEC Extends Annual Report Filing Deadline for Certain Smaller Broker-Dealers
February 16, 2021

Broker-dealers registered with the Securities and Exchange Commission (SEC) are generally required to file their audited financial report and either a compliance or exemption report within 60 days of the broker-dealer’s fiscal year-end.

Cyber Roundup – February 2021
February 10, 2021

Be wary. Be skeptical. Be proactive. Anything digitalized can be breached, information obtained, and criminal activity pursued.

Complying with the Tax Basis Capital Requirement
February 8, 2021

The IRS confirmed in October that partnerships would need to report partners’ capital accounts on the tax basis.

7 Reasons to Use an Investment Banking Team to Sell Your Company
February 4, 2021

Enhancing deal value and increasing certainty to close are what investment bankers do every day.

IRS Identity Protection PIN Allows Voluntary Enrollment
February 3, 2021

The IRS Identity Protection PIN (IP PIN) is a unique six-digit number assigned by the IRS to be used in conjunction with a taxpayer’s Social Security Number when filing their federal income tax return.

Retirement Plan Nondiscrimination and Other Compliance Tests
February 2, 2021

As the 2020 plan year audit season approaches, it is important for plan sponsors to remember their responsibility for conducting required nondiscrimination and other compliance tests relating to a retirement plan in a timely manner.

Shuttered Venue Operators are Thrown a Lifeline as the Show Must Go On
February 2, 2021

Described as a lifeline, the Economic Aid to Hard-Hit Small Businesses, Nonprofits and Venues Act (Hard-Hit Act) introduced a new $15 billion grant program that provides aid to the arts and entertainment industry.

The Special Purpose Vehicle – Facilitating Business and Investment Across the Globe
February 1, 2021

The overall investment landscape is evolving rapidly, and investment structures continue to adapt to the ever-changing needs and objectives of stakeholders.

Business Owners – Are You Prepared if a SPAC Comes Knocking?
January 27, 2021

If you mentioned the acronym “SPAC” a few years ago you were likely met with a blank stare. While COVID-19 led the headlines in 2020, SPACs became the hottest investment vehicle on Wall Street dominating the initial public offering (IPO) landscape and private equity has played a significant role in the SPAC boom.

Tax-Free Retirement Income?
January 26, 2021

Many of us are looking for ways to keep more of what we make and minimize our tax burden. One effective strategy for individual taxpayers can be the Backdoor Roth IRA.

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