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2021 Gifts – Buyer beware of the risk of retroactivity

2021 Gifts – Buyer beware of the risk of retroactivity

From retroactivity to loss of planning techniques, this year we face a unique set of concerns when considering gift and estate planning.
RSM Middle Market Business Index: February 2021

RSM Middle Market Business Index: February 2021

The RSM US Middle Market Business Index declined modestly in February to 120.5 from 123.8 the month before.
Pandemic highlights need for better use of data among providers

Pandemic highlights need for better use of data among providers

Pandemic highlights the need for better use of data among health care providers. One opportunity is through better use of data analytics.
Hospitality industry may find relief in new ERC expansions

Hospitality industry may find relief in new ERC expansions

Despite receipt of PPP loans, hospitality businesses may be eligible for retroactive 2020 and new 2021 credits.
The gender parity and wealth gap

The gender parity and wealth gap

Businesses have the opportunity to accelerate opportunities and provide a more equitable working environment in light of the pandemic.
Middle market trend watch: Cyberattacks on the rise

Middle market trend watch: Cyberattacks on the rise

Middle market companies saw a sharp uptick in cyberattacks in the past year, according to an RSM US Middle Market Business Index survey.
How to bridge the output gap and return the economy to full employment

How to bridge the output gap and return the economy to full employment

The Biden administration clearly intends to err on the side of a return to full employment as soon as possible.
Conditions ripe for services firms to make strategic investments

Conditions ripe for services firms to make strategic investments

Services firms should capitalize on low interest rates to access low-cost capital and make long-term strategic investments in technology
Donor-advised funds: Accounting implications related to pledges

Donor-advised funds: Accounting implications related to pledges

A discussion of the accounting implications when a donor plans to use a donor-advised fund for a promise to give.
Criminal acts alleging crypto related crime expected to rise in 2021

Criminal acts alleging crypto related crime expected to rise in 2021

Experts expect more cryptocurrency-related crimes, and the regulatory and enforcement environment is evolving in an attempt to keep pace.
India Budget 2021-2022 and potential tax developments

India Budget 2021-2022 and potential tax developments

Companies doing business in, or through India, should evaluate the impact proposed in the India’s 2021 budget released Feb. 1.
SPACs and direct listings are reshaping the capital markets

SPACs and direct listings are reshaping the capital markets

The volume and dollar value of public listings went on a tear last year as private companies took advantage of a bullish stock market.
RSM submits Comment Letter regarding ERTC and wage reduction

RSM submits Comment Letter regarding ERTC and wage reduction

RSM submits Comment Letter seeking clarity on interaction of the employee retention tax credit and required disallowance for wage expense.
Early adoption of ASU 2020-06

Early adoption of ASU 2020-06

We have updated our white paper to discuss the interaction of Subtopic 815-40 with the SEC’s guidance on redeemable securities.
Enhanced charitable deductions extended for individuals through 2021

Enhanced charitable deductions extended for individuals through 2021

Stimulus legislation extends through 2021 the 100% of AGI deduction for itemizers and availability of a deduction for non-itemizers.