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Massachusetts enacts budget; pass-through entity tax workaround vetoed

Massachusetts enacts budget; pass-through entity tax workaround vetoed

The proposed workaround to the federal SALT deduction is unique in providing a 90% credit for an individual’s share of entity tax paid.
Recipient accounting for SVOG and RRF grants

Recipient accounting for SVOG and RRF grants

The AICPA has issued recipient accounting guidance for Shuttered Venue Operators Grants and Restaurant Revitalization Fund grants.
IRS releases 2021 limits for depreciation deductions for autos

IRS releases 2021 limits for depreciation deductions for autos

Revenue Procedure 2021-31 lists depreciation limits for owners of passenger autos placed in service in 2021 and lessees' income inclusions.
Health care data analytics: Lessons learned in a time of disruption

Health care data analytics: Lessons learned in a time of disruption

Health care leaders share how they leveraged data analytics to meet the challenge of the pandemic and prepare for the future.
CPM: The Worlds Transfer Pricing Method

CPM: The Worlds Transfer Pricing Method

The comparable profits method (CPM) relies on the principle that similarly situated taxpayers tend to earn similar returns over time.
How to implement your transfer pricing study

How to implement your transfer pricing study

Translate your transfer pricing study into policies and procedures that withstands challenges from tax authorities across all jurisdictions.
IRS Practice Unit provides steps for assessing section 6707A penalty

IRS Practice Unit provides steps for assessing section 6707A penalty

The IRS released a new Practice Unit disclosing steps to assess the section 6707A penalty for failing to disclose reportable transactions.
IRS urges entities with EINs to update their information

IRS urges entities with EINs to update their information

IRS will begin issuing letters to approximately 100,000 businesses with Employer Identification Number to update their information.
IRS issues reminder for Highway Use Tax return deadline

IRS issues reminder for Highway Use Tax return deadline

IRS issues reminder for Taxpayers who own heavy vehicles weighing more than 55,000 lbs to file Highway Use Tax return by Aug. 31, 2021.
IRS enhances employee retention credit guidance for open questions

IRS enhances employee retention credit guidance for open questions

Notice 2021-49 provides answers on previously uncertain issues and addresses changes implemented in the American Rescue Plan Act.
Conducting internal fraud investigations in a remote environment

Conducting internal fraud investigations in a remote environment

Learn practical steps for conducting an internal fraud investigation in the new remote work environment triggered by the COVID-19 pandemic.
Dave Kautter’s return to RSM guided by leadership, strategy, culture

Dave Kautter’s return to RSM guided by leadership, strategy, culture

Dave Kautter, former assistant secretary for tax policy at the Treasury Department, returns to RSM to lead growth of specialty tax services.
Accounting for certain leases with variable lease payments

Accounting for certain leases with variable lease payments

ASU 2021-05 addresses the accounting for a lease with variable lease payments that do not depend on a reference index or a rate.
PRF distributions: Delayed reporting and new reporting portal

PRF distributions: Delayed reporting and new reporting portal

HHS recently opened the Provider Relief Fund Reporting Portal and published a related User Guide and FAQ document.
Today’s private equity CFO: Shifting the focus from technology to data

Today’s private equity CFO: Shifting the focus from technology to data

Today's PE-backed company CFOs must master all facets of data to achieve a well-organized finance function and stay ahead of the curve.