Identify, protect, detect, respond, and recover: these words will be familiar to everyone who has attended a cyber-security-related update presentation at their organization, discussed cybersecurity ...
Talking about Diversity, Equity and Inclusion (DEI) in the accounting space has always been a politically charged affair. It ...
In Chief Counsel Advice Memorandum 202325007 (https://www.irs.gov/pub/irs-wd/202325007.pdf, Mar. 22, 2023), legal staff within the IRS determined that a worthless ...
Corporate mergers and acquisitions create practical and legal considerations as to whether to terminate, merge, or maintain the 401(k) plan of an acquired entity. A decision to terminate, merge, or ...
A focus on sustainability in academia seems to go a long way in helping younger students overcome the stereotype of isolated ...
On December 22, 2023, New York Governor Kathy Hochul signed the LLC Transparency Act as Chapter 772 of the Laws of 2023. The act is modeled on the federal Corporate Transparency Act, which requires ...
Planning for 2025 is becoming a hotter topic as the scheduled halving of the transfer tax exemption draws closer. But while many are focusing on the end of 2025 as the critical deadline, the end of ...
CPAs are distinguished by being subject to high professional standards. But what happens when professional standards overlap, or even conflict with, federal and state laws and regulations? Under many ...
A common way for individuals to save for college is through the use of state-administered IRC section 529 plans or what the tax code refers to as qualified tuition programs. These plans come in two ...
Terminally ill individuals often desire to benefit the people and institutions they love by means of actionable and effective tax planning, even in the final period of their life. These taxpayers, ...
PCAOB chair Erica Y. Williams attended the conference for a “fireside chat” during the luncheon keynote. Williams was sworn in as the chair of the PCAOB in January 2022, coming from Kirkland and Ellis ...