Congress passed the Common Cents Act (H.R. 10167), which ends the production of pennies for general circulation and creates a federal method for rounding cash transactions to the nearest 5 cents.
Changes under the OBBBA have increased the importance of early planning and project timing for tax-exempt organizations pursuing clean energy tax credits.
No new AI criteria arrived in 2026. Auditors now expect AI evidence under the criteria you already follow. Here is what your next SOC 2 examination covers.
ERISA keeps retirement plan oversight with the sponsor. Four ways fiduciaries reduce risk: form a committee, monitor your TPA, assign ownership, act fast.
If you're tired of answering forward-looking questions with backward-looking data, this article provides support tailored to how construction actually works.
Effective 2027, the Federal Scholarship Tax Credit will provide a dollar-for-dollar offset against federal income tax liability for eligible contributions.
Does your benefit plan need an audit? Find out how participant counts, plan type, and the 80-120 rule determine whether an ERISA plan audit is required.