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.

NY SHIELD Act: Increased Cyber Protections
October 1, 2019

As the cybersecurity threat continues to escalate, New York has joined the expanding list of states and countries to impose obligations on businesses to protect private information.

Expenditure Responsibility and Equivalency Determination
September 30, 2019

As many in the private foundation community know, private foundations may distribute grants to organizations other than public charities ‒ […]

Applying FASB’s New Guidance for Contributions Received and Contributions Made
September 20, 2019

Last year the Financial Accounting Standards Board (FASB) issued Accounting Standards Update (ASU), Not-For-Profit Entities (Topic 958): Clarifying the Scope and Accounting Guidance for Contributions Received and Contributions Made (Subtopic 958-605)

Late Summer EBP News Bites – 2019
September 10, 2019

Are you ready to catch up on some of the recently issued guidance and initiatives provided by the Internal Revenue Service (IRS) and Department of Labor (DOL) regarding employee benefit plan matters?

Cyber Roundup – September 2019
September 9, 2019

All businesses must periodically test their policies and procedures to be proactive in ensuring that they are comprehensive and fit any changing circumstances. Your information technology (hardware, software, archives, programs, staff, etc.) is one such area that must be considered.

OMB Issues Final 2019 Compliance Supplement
August 27, 2019

In July 2019, the Office of Management and Budget (OMB) released the final 2019 Compliance Supplement. The 2019 supplement is effective for Single Audits of fiscal years beginning after June 30, 2018. It supersedes the 2018 supplement.

Program-Related Investments: An Opportunity to Leverage Philanthropic Dollars
August 26, 2019

Traditionally, private foundations have been associated with grant-making; however, foundations are also offered other alternatives to carry out their charitable mission and to meet distribution requirements.

PKF International Worldwide Tax Guide 2019/20
August 15, 2019

The latest edition of the PKF International Worldwide Tax Guide for 2019/20 is now available for download.

New IRS Form 1099-NEC, Nonemployee Compensation, for 2020 Payments
August 13, 2019

The IRS has recently released a draft of a new form, Form 1099-NEC, which will be used to report payments for Nonemployee Compensation paid in 2020.

Valuing Private Companies in the Cannabis Industry
August 6, 2019

Cannabis companies need to be valued for many reasons. Funds need to report the value of their investments to their limited partners.

Increased Focus on the Pell Grant and Direct Loan Program for Colleges and Universities
August 6, 2019

The U.S. Office of Budget and Management has released the 2019 Compliance Supplement, which comes with significant changes to the compliance requirements affecting colleges, universities and other higher education institutions that participate in the Student Financial Assistance programs provided by the Department of Education (DOE or Department), especially as it relates to reporting of single audit findings.

Cyber Roundup – August 2019
August 5, 2019

Doing nothing to protect your cyber infrastructure is not an option. This month’s edition of Cyber Roundup underscores the need for action. Contact Tom DeMayo with your cyber concerns.

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