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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.

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.

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).

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.