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.

Roth IRA Conversions in the Current Tax and Market Environment
June 14, 2019

While it might seem counterintuitive to accelerate income into any tax year, a combination of President Trump’s temporary individual tax cuts and the stock market’s seesaw movement creates an opportunity to revisit Roth IRA conversions.

Changes on the Horizon for NYS Property Tax STAR Exemption Program
June 13, 2019

New York State (NYS) currently ranks third highest among the states in property tax collection. On average – according to one source – it collects nearly $7,000 per home.

Cyber Roundup – June 2019
June 6, 2019

Sometimes “sound bites” help us to remember actions we need to take. With this edition of Cyber Roundup, some readers might consider the following statements made in this issue as good advice which, if heeded, can help to secure your cyber peace of mind.

Bipartisan Retirement Planning Changes Are on the Horizon
June 3, 2019

There is a group of bipartisan leaders in the House and Senate that is focused on making retirement plans and planning for retirement easier for employees and less costly for employers.

IRS Rev. Proc. 2019-19: Easier Correction Process for Retirement Plans
May 30, 2019

In Revenue Procedure 2019-19, the Internal Revenue Service (IRS) issued guidance that increases the availability of retirement plan sponsors to correct certain plan documents and plan loan failures through the IRS Self-Correction Program (SCP).

Spotlight on Yellow Book Revisions
May 28, 2019

The U.S. Government Accountability Office (GAO) issued revisions to generally accepted government auditing standards (GAGAS) in July 2018.

SEC Issues Proposed Amendments
May 28, 2019

The Securities and Exchange Commission (SEC) recently issued two proposed amendments. Both proposals are subject to a 60-day comment period following their respective publication in the Federal Register.

Defining Disqualified Persons of Private Foundations
May 22, 2019

Recently, we received certain inquiries on the definition of “disqualified persons” at a foundation.  In connection therewith, we hope this bulletin will serve as a reference defining a disqualified person and helping to ensure that self-dealing at the private foundation does not occur.

Reviewing and Updating the Fiscal Policies and Procedures Manual
May 14, 2019

By Gus Saliba, CPA, Partner A charter school’s Fiscal Policies and Procedures Manual (FPPM) provides management and the board of trustees […]

Cyber Roundup – May 2019
May 8, 2019

Imagine if your organization were subjected to any one of the cyber infiltrations reported in this month’s Cyber Roundup.

R&D Tax Credit: Court Emphasizes Need to Document Project Qualifications
May 6, 2019

Claiming the federal research tax credit is easier and more beneficial than ever. Federal law and IRS regulatory changes have made that so.

Saying “Thank You” Has Never Been More Important
April 26, 2019

The Internal Revenue Service (IRS) issued definitive final regulations in July 2018 that enacted changes to the substantiation and reporting requirements for charitable contributions and are effective beginning July 30, 2018.

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