(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) Avoid the pitfalls of IAM. Check out our answers to common questions so you can be prepared to protect your organization.
See how the new required tax treatment of R&D costs under section 174 affects federal, state, and international taxes, as well as software development.
Health reimbursement arrangements (HRAs) allow employers to pay employees’ medical expenses on a tax-free basis.
Employee interest in health savings accounts (HSAs) has increased so employers should understand the benefits of offering them to employees.
The IRS issued an ambitious strategic operating plan for spending $80 billion in additional funding provided by the Inflation Reduction Act.
(authored by RSM US LLP) For common control leases, the FASB is drafting amendments to simplify determining whether a lease exists, the classification of the lease, and accounting for leasehold improvements.
(authored by RSM US LLP) SECURE 2.0 changes the rules for how long-term, part-time employees are treated for purposes of 401(k) and 403(b) retirement plans.