M&A considerations resulting from the new required tax treatment of R&D costs
New requirements to capitalize and amortize R&D costs are affecting M&A buyers by introducing costs and tax liabilities.
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FASB proposes guidance on income tax disclosures
Recently proposed FASB guidance would expand income tax disclosures, including the rate reconciliation and income taxes paid.
Proposed regulations on using forfeitures in retirement plans
Proposed regulations REG-122286-18, released Feb. 24, provide guidelines for plan administrators to use forfeited amounts in retirement plans.
Kentucky enacts personal income tax rate reduction
The Kentucky general assembly takes action to ensure a 0.5% reduction for 2024, following up on a similar reduction effective in 2023.
ASC 842: The clock is ticking; act now to remain compliant
Many middle market private companies have delayed ASC 842 adoption. RSM has options to help ensure compliance, but you must act now.
Manufacturing sector posts first decline in nearly 3 years, while labor demand remains robust
Industry and government data on Wednesday continued to paint a mixed picture of the economy as the end of the business cycle is approaching.
5 essential conversations for the family at year end
Operational excellence plays an integral role in advancing family office goals and strategy.
Family office dream team
An effective family office requires the right mix of internal and external capabilities to balance best-in-cost with best-in-class.
RSM Survey Shows How COVID-19 Has Influenced a Transformation of the Working World
A permanent workforce transformation is well underway in the middle market, according to the RSM US Middle Market Business Index (MMBI) Back to Work Special Report, presented by RSM in partnership with the U.S. Chamber of Commerce.
IRS releases guidance on Q4 removal of employee retention credit
Employers need to react quickly to the new guidance to pay in amounts as if they were incurred on Dec. 31, 2021.
IRS clarifies temporary deductibility of per diem meal expenses
The IRS issued Notice 2021-63, clarifying previous guidance pertaining to the deductibility of food and beverages provided by a restaurant.
House passes infrastructure legislation; sends bill to President Biden
Bipartisan infrastructure bill passes House with bipartisan vote. President Biden expected to sign by end of next week.
President Biden signs American Rescue Plan Act of 2021
$1.9 trillion COVID-19 relief plan with broad individual relief and new coronavirus-related funding enacted into law.
The IRS provides further guidance on the Employee Retention Tax Credit
The Relief Act made changes on how the Employee Retention Tax Credit works during the first two quarters of 2021.
What we know about the Restaurant Revitalization Fund
American Rescue Plan Act of 2021 creates $28.6 billion grant program for restaurants and other food or beverage service companies.