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Outsourcing for nonprofits: Buyer’s guide
Important points for nonprofit leaders to consider when hiring a managed service provider for outsourcing services.
IRS releases guidance on timing of tax-exempt income for PPP loans
IRS releases Rev. Procs. 2021-48, 2021-49 and 2021-50 to address the treatment of tax-exempt income for PPP loans.
Disclosures by business entities about government assistance
ASU 2021-10 will require business entities to disclose information about certain types of government assistance they receive.
ASU 2021-09: Discount rate for lessees that are not PBEs
ASU 2021-09 allows lessees that are not PBEs to make the risk-free discount rate election by class of underlying asset.
Nonprofit operations: Solving challenges through outsourcing
These four nonprofit organizations improved their efficiency by outsourcing their financial operations to RSM.
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.
SAS 136: Preparation before year end
Before year end, plan administrators or trustees and their auditors should discuss certain preconditions of the audit.
IRS releases 2022 retirement plan limitations
The IRS has released its annual cost-of-living adjustments for retirement plan limits, effective Jan. 1, 2022.
Social and climate costs bring back IRA proposals
A summary of the IRA proposals that were included in the most recent revision of the social and climate spending bill.
Financial institutions and the phase out of LIBOR
We have updated our white paper regarding the fundamentals of LIBOR phase out and transition for financial institutions.
2021 Effective Date Reminder
This document lists pronouncements that became effective on or after Jan. 1, 2021 or are not yet effective as of Nov. 1, 2021.