Employee Benefits

Private company equity grants: New Sec. 83(i)

In the case of a privately held company, the income inclusion rules present a problem in that employees pay tax on receipt of stock for which there is not a ready market to sell shares.

The trouble with Tibble

A recent court decision demonstrates that retirement plan trustees need to constantly evaluate whether the options selected are in the best interest of the plan participants.

Newsletter Articles


Tax software survey

Our annual survey offers a look at how CPAs judged their tax preparation software in a wide range of types of practices.


Congress enacts tax reform

Here are many of the most important provisions in the new law that affect both individual taxpayers and businesses. All changes were effective Jan. 1, 2018, except as noted.