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.

Best Practices: Due Diligence on Grantees
July 29, 2019

Grant-making is the heart of the private foundation industry and most commonly the largest expenditure. With grant‐giving in the billions of dollars annually, grant disbursements warrant proper due diligence. Due diligence has the potential to provide insight into critical attributes and the level of alignment between the Foundation’s mission and the goals of the grantee.

FASB Proposes Delay in Application of New Leases Standard for Not-for-Profits
July 22, 2019

At its recent meeting, the Financial Accounting Standards Board (FASB) voted to issue a proposal that would delay the effective date for changes to accounting for leases for private companies, certain not-for-profits and small reporting companies.

Rhode Island: Combating the Federal Cap on SALT Deductions with a Pass-Through Entity Tax
July 17, 2019

Rhode Island has joined the ranks of states responding to the $10,000 federal limitation on the state and local tax (SALT) deduction that individuals can take on their federal income tax returns.

Standards for Forensic Services
July 11, 2019

Recently, the AICPA released the first Statement on Standards for Forensic Services (SSFS). The statement was issued by the Forensic and Valuation Services Executive Committee of the AICPA (FVS Executive Committee).

NYS Fiduciary Tax Returns: What Was Lost Is Now Found
July 11, 2019

Throughout the 2018 filing season, New York State informed fiduciary filers that New York State did not decouple trust and estate fiduciary income tax returns for the provisions promulgated under the 2017 Tax Cuts and Jobs Act.

Winning Strategies in White Collar Civil Defense
July 10, 2019

In a progressively complex financial landscape, corporations are facing a growing number of civil claims filed by shareholders and other stakeholders alleging financial fraud or misappropriation of assets or funds. In response, building a civil defense becomes much like a game of chess – a match of skill and strategy.

An Inside Look at the Benefits of IRC Section 1202 – Qualified Small Business Stock (QSBS)
July 10, 2019

It is critical to analyze the decision of entity structure early in the lifecycle of a business. The Tax Cuts and Jobs Act (TCJA) reduced the top corporate income tax rate to a flat 21 percent from a maximum tax rate of 35 percent.

Employee Benefit Plan Filings Due July 31
July 9, 2019

An annual event for employee benefit plan administrators is the reporting of information to the government of the employee benefit plans sponsored by an employer.

Cyber Roundup – July 2019
July 9, 2019

While hope springs eternal, it’s probably safe to say that we will never be 100% inoculated against cybercrime. That’s why being on high alert continues to be the way to go.

What You Need to Know about NJ’s Mandatory Combined Corporate Business Tax Reporting
July 2, 2019

It was a hot summer day last year when New Jersey enacted sweeping, last-minute, budget balancing Corporate Business Tax (CBT) changes. 

FASB Seeks Public Company Input on Segment Reporting Study
July 1, 2019

Are you a financial officer with a public company? Are you fascinated (or frustrated) by new pronouncements from the Financial Accounting Standards Board (FASB or Board)?

Form 990-PF: Direct Charitable Activities
June 24, 2019

What is considered a direct charitable activity?  We are often asked this question by our clients and friends.

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