State income tax law changes for the second quarter of 2023
A summary of state and local income tax updates enacted during the quarter ending June 30, 2023, which may impact current and deferred tax provisions
IRS releases rules for tax-exempt entities to monetize IRA credits
Tax-exempt entities may monetize credits under the Inflation Reduction Act under these rules that the IRS released.
Higher Ed Institutions Need to Comply with New Cyber Rule
The FTC’s new Safeguards Rule addresses how higher ed institutions must protect students’ information from cyberattacks.
Pass-through entity elections are here to stay: What you need to know
Pass-through entity elections are creating tax planning complexity. This article explains what you need to know and what you should do next.
Hotel Market Shows Continued Resilience with a Focus on Luxury
The hospitality industry remains challenged despite strong performance driving investment in the luxury hotel market.
New Guidance from IRS on Correction of Errors in Qualified Retirement Plans
The IRS released Notice 2023-43 to provide interim guidance on plan correction changes under SECURE 2.0 until Rev. Proc. 2021-30 (EPCRS) is updated.
Construction industry outlook
In our 2023 construction industry outlook, we explore what's ahead for middle market business leaders.
Sales Tax Considerations for Exempt Organizations
The application of sales and use tax to the activity of exempt organizations is complex and nuanced. State tax and exempt organizations specialists explain what you need to know.
Top 5 missteps to endowment management under UPMIFA
Are you managing your endowment funds under the current rules? See how you match up to these common issues in the application of UPMIFA.
SECURE 2.0: Considerations to achieve your workforce and business goals
Employers that understand SECURE 2.0's new requirements and the pros and cons of adopting optional provisions can implement the act effectively.