Our Thoughts On Archive

IRS Provides Guidance on What Constitutes a Covered Employee under Code Sec. 162(m)

On August 22, the IRS issued Notice 2018-68, providing guidance on the application of section 162(m), which generally limits the amount of a deduction

The interplay of the new charitable deduction regulations and state and local tax credits

There is a lot of concern, and possibly even misconceptions, regarding the (practical) impact of the proposed charitable contribution regulations that

SECURITY NOTICE: MAJOR ONLINE BANKING PLATFORM VULNERABILITY - FISERV

Businesses that utilize Fiserv eBanking platforms should take note of an online banking information disclosure vulnerability that was made public. Fiserv

IRS Issues Interim Guidance to Organizations with Multiple Unrelated Businesses

On August 21, the Internal Revenue Service released IRS Notice 2018-67, which provides long-awaited interim guidance on the new rules under Section 512(a)(6)

Pass-Through Entity vs. C Corporation

There has been much recent debate about whether the difference between the amount of taxes paid by a C corporation, as compared to those paid by a pass-through

How the Tax Cuts and Job Act Impacted Valuations

How has the Tax Cuts and Jobs Act (“TCJA”) affected business valuations? The impact of the TCJA is dependent upon the company being valued