Amid a surge in new (and improper) Employee Retention Credit (ERC) claims, the IRS has put a moratorium on processing of any new ERC claims…
(authored by RSM US LLP) The sale of stock at a price in excess of a 409A valuation can create risk that the shareholder must…
(authored by RSM US LLP) Notice 2023-62 provides an administrative transition period for Roth catch-up contributions to high-income individuals.
(authored by RSM US LLP) Estate planning tips to help you avoid common pitfalls and safeguard your wealth and legacy.
(authored by RSM US LLP) Explaining the tax complexities associated with open-end real estate funds and how advanced digital applications can handle them.
(authored by RSM US LLP) Private foundations generally may not engage in transactions with disqualified persons, even under terms that are favorable to the private…
(authored by RSM US LLP) IRS guidance addresses full or partial suspensions of operations due to supply chain disruption for ERTC and erroneous ERTC refunds.
(authored by RSM US LLP) Notice 2023-54 provides transition relief and guidance relating to certain required minimum distributions based on SECURE 2.0 changes.
The U.S. Tax Court affirmed the IRS’s denial of section 501(c)(4) status to an ACO engaged in commercial shared savings programs.
Many states have enacted legislation to allow partnerships and S corporations to elect to have their income taxed at the entity level. This change was…