Articles

The House of Representatives passed the Infrastructure Investment and Jobs Act (Act) on November 5, 2021.

As you will see from this month’s Cyber Roundup, each day bad actors hack systems in industries that range from media to candy companies.

This edition of Tax Notes contains a summary of the significant tax aspects of the Bill currently before the House of Representatives.

Plan sponsors should review the cost of living adjustments (COLAs) to determine what, if any, changes need to be communicated to employees by means of orientation meetings and enrollment forms.

The IRS continually includes the Federal Research Credit in the “Dirty Dozen” annual list of scams and other abusive arrangements.

The IRS Employee Plans Compliance Resolution System (EPCRS) permits retirement plan sponsors to correct certain plan failures so they can continue to provide their employees with retirement benefits on a tax-favored basis.

The legislation, originally passed in July, was vetoed by the governor in an effort to increase the refundable tax credit percentage.

In this bulletin, we address certain items that foundations and foundation managers should consider as well as some best practices to follow when it comes to director recommended grants.

In today’s ever-changing world, it has become more important than ever for independent schools to become comfortable discussing risk and being proactive about mitigating a variety of circumstances over which they may not have control.

Looking through the cyber incidents reported in this edition of Cyber Roundup, the reader will see that the SEC is weighing in on cybersecurity of their regulated entities.

The hospitality and restaurant industry continues to be among those hardest hit by the COVID-19 pandemic.

New language and significant changes are coming to the independent auditor’s report for private companies effective for financial statements with reporting periods ending after December 15, 2020.