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Research Results

M&A considerations resulting from the new required tax treatment of R&D costs

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.
Proposed regulations on using forfeitures in retirement plans

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

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.