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.
By Gus Saliba, CPA, Partner A charter school’s Fiscal Policies and Procedures Manual (FPPM) provides management and the board of trustees […]
Claiming the federal research tax credit is easier and more beneficial than ever. Federal law and IRS regulatory changes have made that so.
The Internal Revenue Service (IRS) recently issued its Operational Compliance List (OCL) to help plan sponsors and practitioners achieve operational and “form” (i.e., plan documentation) compliance by identifying changes in qualification requirements effective during a calendar year.
Our Employee Benefits Services Group (EBSG) has expended a lot of time reviewing restated 403(b) plan documents that record keepers, third party administrators, or other plan document preparers have provided to plan sponsors to review.
The recently enacted 2019-20 New York State Budget amended Section 6-R of the General Municipal Law.
Many business owners share the same dream: one that begins with a simple knock on the door. They open it to encounter a well-funded buyer presenting an extravagant, unsolicited offer to buy their company.
The Financial Accounting Standards Board (FASB) recently issued Accounting Standards Update (ASU) 2019-03, Updating the Definition of Collections.