FAQ: Capitalization and amortization of R&D costs under new section 174 rules
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.
Tax-advantaged health reimbursement arrangement for employees
Health reimbursement arrangements (HRAs) allow employers to pay employees’ medical expenses on a tax-free basis.
Real estate industry outlook
In our 2023 real estate industry outlook, we explore what’s ahead for middle market business leaders.
Health savings account benefits for employees and employers
Employee interest in health savings accounts (HSAs) has increased so employers should understand the benefits of offering them to employees.
IRS releases spending plan for $80 billion IRA funds
The IRS issued an ambitious strategic operating plan for spending $80 billion in additional funding provided by the Inflation Reduction Act.
FASB votes to simplify accounting for common control leases
(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.
Required minimum distributions after SECURE 2.0
(authored by RSM US LLP) SECURE 2.0 changes the rules governing how and when certain retirement savers can withdraw money from their retirement accounts and IRAs.
Retirement plan changes for long-term, part-time employees
(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.
Choosing the right real estate automation solution
(authored by RSM US LLP) Our focus is to understand your business challenges and, leveraging our real estate experience, create tailored solutions that extend the benefits of automation across your entire organization.
Requirements for Form 1099-NEC Filers
The Louisiana Department of Revenue (LDR) issued information for all business that are required to file with the IRS, for the tax year 2022, Forms
Housing starts and permits fall as the correction continues
(authored by RSM US LLP) New housing starts dropped for the third month in a row in November as the housing market continued to be in correction mode.
IRS issues proposed regulations on syndicated conservation easements
(authored by RSM US LLP) Syndicated Conservation Easement transactions are listed transactions under Treasury’s new Proposed Regulations.