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Tax Policy Now: Year-end tax planning and Paycheck Protection Program
PPP borrowers cannot deduct business expenses funded by a forgiven loan, but additional legislative action could permit such deductions.
PPP borrowers may need to extend returns and forgiveness applications
PPP borrowers, especially fiscal year taxpayers, should consider extending tax returns and delay loan forgiveness filing (unless necessary).
COVID-19: Clarification on interagency statement on loan modifications
Clarifications have been provided on the interagency statement on loan modifications for customers affected by COVID-19.
Sales and use tax process reviews: Now is the time
The COVID-19 pandemic has increased the risk of noncompliance in an evolving sales and use tax compliance landscape.
New edition: Accounting for debt modifications and restructurings
We have published a new edition of our guide regarding the accounting for debt modifications, restructurings and exchanges.
Employment tax obligations are non-delegable as a matter of law
Court of Federal Claims holds delegating the filing, depositing and paying of employment taxes is not reasonable cause excusing penalties.
SEC amends certain financial disclosure requirements
A recent SEC rule amends requirements related to MD&A, selected financial data and supplementary financial information.
IRS releases final regulations on like-kind exchanges
The final regulations broaden the definition of real property compared to the more restrictive definition in the proposed regulations.
Year-end accounting and tax issues update for financial services
Join leaders from RSM’s financial institutions practice on this webcast for a year-end accounting and tax issues update.
Policy snapshot: Life sciences
Biden plans to expand Medicare, a move that the Congressional Budget Office estimates would cut drug spending by $450 billion over 10 years.
Policy snapshot: Consumer products
The immediate actions of the Biden administration will most likely be focused on efforts to combat the COVID-19 pandemic.
IRS proposed exclusions from centralized partnership audit regime
IRS addresses QSubs and period of limitations in a new set of proposed rules to the centralized partnership audit regime.
Final regulations released on separately computing UBTI
Treasury and the IRS release final guidance to exempt organizations for separately computing UBTI under section 512(a)(6).
Policy snapshot: Family offices
Now that Democrats’ best-case scenario in the Senate is a 50-50 split, it is safe to expect significant challenges to tax policy changes.
Policy snapshot: Specialty finance
Middle market consumer loan companies and loan servicers will most likely face a dramatically different regulatory environment.