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January 22, 2021 Scott Swain

Supercharge Your 529 Plan (Part 1): Creating a New State Tax Deduction

Now that the holiday season is behind us, it’s time to make some progress on those New Year’s resolutions to improve your control over your personal finances. This article is the first in a three part series focused on saving for college through 529 plans. Most are familiar with these tax-favored...

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January 21, 2021 Hannah Prengler

Sales Tax and Gross Receipts Refund Opportunities

As the COVID-19 pandemic continues, many businesses have seen their open receivables accounts swell. As you make tough decisions around writing off receivables, it is important to also consider the state sales tax and gross receipts tax implications. Many state taxing authorities allow for a bad...

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January 18, 2021 Brandon Miller

5 Questions to Help Trader Funds Understand the Impact of the Business Interest Expense Limitation

On January 5, 2021, the Department of the Treasury released new final regulations pertaining to the deductibility of business interest expense under IRC Section 163(j). These regulations supplant proposed regulations issued in November 2018 and July 2020, and supplement final and proposed...

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January 13, 2021

Are Your Methods of Deducting Bad Debts Still Relevant in the COVID-19 Era?

Due to the COVID-19 crisis, many companies expect to report higher-than-normal write-offs of accounts receivable (A/R) in 2020 and possibly beyond. As year-end approaches, businesses need to review their A/R ledgers for stale, uncollectible accounts that should be written off and consider whether...

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January 05, 2021 Laura White

The 3 Nonemployee Compensation Payments to Report on Form 1099-NEC Instead of 1099-MISC This Tax Season

Form 1099-NEC is a new 2020 tax form most businesses will need to file by January 31, 2021. Used to report nonemployee compensation paid during 2020, the new form replaces the 1099-MISC previously used to report these payments. What Type of Payments Can You Report on Form 1099-NEC? Form...

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January 04, 2021

Private Company Council Clarifies Goodwill Impairment Rules

Many private companies are struggling with how to apply the goodwill impairment model in today’s uncertain, volatile conditions. And although the Financial Accounting Standards Board (FASB) has changed and simplified the accounting model for goodwill several times over the past decade, confusion...

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December 17, 2020 Brandon Miller

Answers to 5 Key Questions about Digital Asset Staking and Minting Taxation

Recent trends in the cryptocurrency marketplace have indicated an increased interest in activities connected with Proof of Stake (PoS) cryptocurrencies, whether used with the intent of receiving regular income from PoS rewards or engaging in other income generating activities in a decentralized...

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December 15, 2020 Beth Reho

Impairment for Non-Financial Assets — Which Should You Test First?

Are you trying to determine whether your company has impairment concerns as a result of the pandemic or due to the economic environment in general? If so, did you know you might have to look at more than just the goodwill on your books, including looking at your non-financial assets — in the right...

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December 09, 2020 Syed Farooq

Half a Century Later, the SEC Modernizes its Fund Valuation Practices Framework

This blog was updated 2/17/21 It has been over 50 years since the Securities and Exchange Commission (SEC) comprehensively addressed valuation rules with respect to the fair value of investments held by registered funds. On Thursday, December 3, 2020, the SEC finalized the new Rule 2a-5 under the...

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December 08, 2020 John Cavalier

Change Management 101: How Knowing Your Stakeholders Can Make or Break Your Project

Organizations embark on change continuously, whether by choice or by necessity. However, if not managed effectively, change efforts can cause severe disruption at best, and fail at worst. One key to organizational change is stakeholder management. Too often, change efforts fall prey to lack of...

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