(authored by RSM US LLP) The Supreme Court’s ruling in Moore v. United States could reshape Congress’ authorization to tax income.
The Internal Revenue Service announced that individuals and businesses affected by seawater intrusion in parts of Louisiana now have until Feb. 15, 2024, to file
(authored by RSM US LLP) Final regulations expand IRS e-filing requirements issued with most changes effective for returns due to be filed in 2024. Filers of more than 10 returns or forms required to e-file in most cases.
(authored by RSM US LLP) FinCen’s new FAQs aim to clarify beneficial ownership information reporting requirements
(authored by RSM US LLP) ERC submissions are under scrutiny by the IRS due to a surge in questionable claims. Are you confident your claim meets the eligibility requirements and can stand up to a potential audit?
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 treat a portion of the sale proceeds as compensation, subject to higher tax rates, and that the company is subject to payroll tax withholding on that portion.
(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 foundation.