Articles
10 Things to Know About the New Art Market
With this blockbuster event as a backdrop, and in light of many months of constant change and reimagining in the global art market during COVID-19, it might be helpful to give some definition to the new art market in which we find ourselves.
How Demographic Changes Impact Family Enterprises
The demographics of what we once described as the American “family” has significantly changed since the 1960s, and especially in the past twenty years.
Navigating Through a Remote Audit
It is likely that remote auditing is here to stay. To date, most organizations have had at least one remote audit conducted on their financial statements.
FASB Improves Discount Rate Guidance for Lessees That Are Not Public Business Entities
The Financial Accounting Standards Board (FASB) recently issued Accounting Standards Update (ASU) 2021-09 that revises the application of discount rate guidance for lessees that are not public business entities.
M&A Deal Activity Continued Its Record-Setting Pace in Q3 2021
North American M&A deal activity remained robust in Q3 2021 following a strong H1 in 2021 and a record-breaking Q4 in 2020.
2021 ‒ End-of-Year Items for Retirement Plans
As we reach the end of 2021, retirement plan sponsors should ‒ or may want to ‒ take several actions and/or review plan items to ensure compliance with ERISA and the Internal Revenue Code (the Code).
COP26 Climate Conference in Glasgow – Key Takeaways and Potential Investment Implications
The following article seeks to distill the key takeaways of COP26 and to contemplate the potential investment implications.
The Taxation of Digital Assets in the U.S.
Tucked into three of the 2,700+ pages of the Bill are two controversial provisions which represent the first attempt by Congress to exert direct legislative control over the digital space.
House Passes Build Back Better Bill
The House of Representatives passed the Build Back Better (BBB) reconciliation bill (H.R. 5376).
Maximizing Your Foundation’s Influence through Supporting the Impact of Your Grantees
Foundations have established missions that clearly define the ways in which they would like to affect in a positive way the social and environmental challenges facing the world.
Connecticut’s Tax Amnesty Program is Open for Enrollment
The Connecticut 2021 Tax Amnesty Program (Amnesty Program) has been launched. It offers taxpayers the opportunity to pay back taxes with a 75% reduction of interest owed, an elimination of civil penalties, and an elimination of any potential criminal prosecution.
Employee Retention Credit to End Earlier Than Expected
The House of Representatives passed the Infrastructure Investment and Jobs Act (Act) on November 5, 2021.