For years, employee benefit plans (EBPs) have been under a regulatory microscope. In November 2021, the Department of Labor (DOL) will begin to assess the…
(authored by RSM US LLP) The FASB tentatively decided to allow lessees that are not PBEs to make the risk-free rate election by class of…
(authored by RSM US LLP) Notice 2021-49 provides answers on previously uncertain issues and addresses changes implemented in the American Rescue Plan Act.
(authored by RSM US LLP) The SBA has formally notified PPP lenders that it no longer will require submission of loan necessity questionnaires. Learn more.
When developers purchase land and prepare it for construction, a large portion of their costs are spent on real property improvements that will be shared…
(authored by RSM US LLP) Small Business Administration, in light of lawsuit, notifies PPP lenders that loan necessity questionnaire is withdrawn.
Even though the Tax Cuts and Jobs Act (TCJA) was signed into law at the end of 2017, many of its provisions are still being…
To help Americans struggling with job loss, the American Rescue Plan Act of 2021 (ARPA) will subsidize the costs of COBRA insurance premiums effective April…
(authored by RSM US LLP) Middle market business conditions improved in April as the prospect of rising revenues and net earnings offset cost pressures.
(authored by RSM US LLP) Summary of the American Families Plan and the potential impact that it could have on the real estate industry.