Hedge Fund Investor’s Annual Review Checklist: Evaluating Liquidity and Market Risk Management Practices
As 2018 progresses, market volatility has returned to US equity markets.
The Tax Cuts and Jobs Act (TCJA) made several changes to the tax laws affecting tax exempt organizations, including the reporting and taxation of unrelated business taxable income (UBTI).
The hopes of foundation managers for tax reform of the net investment income excise tax were again dashed when Congress late last year failed to enact the proposed simplification of the excise tax to a flat tax of 1.4%
Not-for-profit organizations with calendar year-ends are required to implement the Financial Accounting Standards Board’s (FASB) Accounting Standards Update (ASU) 2016-14, Not-for-Profit Entities (Topic 958): Presentation of Financial Statements of Not-for-Profit Entities for the year ended December 31, 2018.
Amendments to Income Statement — Reporting Comprehensive Income (Topic 220) Reclassification of Certain Tax Effects from Accumulated Other Comprehensive Income
The Financial Accounting Standards Board (FASB or Board) recently issued Accounting Standards Update (ASU) No. 2018-02, Income Statement—Reporting Comprehensive Income (Topic 220).
We have worked with many long-term care facilities and have had direct experience with how long-term care facilities typically safeguard the electronic protected health information.
As we continue to examine specific provisions of the Tax Cuts and Jobs Act, it is becoming increasingly clear that numerous provisions will directly or indirectly impact investment management companies and/or their principals.
Much has been written on the provisions of the tax legislation which was signed by President Trump on December 22, 2017.