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.
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.
Wayfair turns five: A coming of age story
With so many questions remaining five years after Wayfair, sales and use tax nexus planning remains critically important.
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.
Higher ed institutions need to comply with new cyber rule
The FTC's new Safeguards Rule addresses how higher ed institutions must protect students' info from cyberattacks.
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.
Construction industry outlook
In our 2023 construction industry outlook, we explore what's ahead for middle market business leaders.
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.
What does SECURE 2.0 mean for small employers?
SECURE 2.0 changes retirement plan rules for small employers with 100 or fewer employees.