Engagement Preparation & Professional Responsibilities

Dispelling uncertainty: Scenario analysis for client security

A range of economic, political, personal, and other uncertainties can lead to clients having deep-seated fears about doing any one thing.

New DOL Rules Increase Scrutiny of IRA Trustee Fees

This column addresses issues facing IRA trustees.

Newsletter Articles

Tax Clinic

Another look at C corp. vs. S corp. in light of tax reform

Interest recharacterization rules for ‘self-charged interest’

Inventory accounting for cannabis businesses: Sec. 280E and the impact of tax reform

States’ workarounds to the state and local tax deduction limitation

Withholding requirement on sale of partnership interest by foreign partners under the TCJA

SPONSORED REPORT

States look to unclaimed property for revenue

State audits of abandoned and unclaimed property (AUP) have exploded in recent years. This report outlines the escheat process, common types of AUP, how different states are handling it and how companies can plan for potential audits and liabilities.

DEDUCTIONS

Understanding the new Sec. 199A business income deduction

The new deduction allows certain business owners to keep pace with the significant corporate tax cut provided by the Tax Cuts and Jobs Act.

Magazine