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IRS releases CCAs discussing determinants of micro-captive insurance

IRS releases CCAs discussing determinants of micro-captive insurance

Redacted CCAs analyze five factors to determine whether a micro-captive insurance transaction is a reportable transaction.
Washington state enacts capital gains tax

Washington state enacts capital gains tax

New capital gains tax to be imposed at 7% on net gains of individuals in excess of $250,000 beginning Jan. 1, 2022.
First-quarter GDP: Growth improves as the recovery accelerates

First-quarter GDP: Growth improves as the recovery accelerates

It's essential that the fiscal and monetary authorities follow through on current policy paths for the economy to return to full employment.
Biden tax plan significantly limits like-kind exchange

Biden tax plan significantly limits like-kind exchange

Proposals include a $500,000 cap on gain deferral for like-kind exchanges and eliminating stepped-up basis with a $1 million exemption.
Understanding a $2 trillion infrastructure project

Understanding a $2 trillion infrastructure project

A closer look at the Biden administration’s proposal and how it can improve productivity and, ultimately, raise living standards.
Cyberattacks continue to increase, with the middle market at risk

Cyberattacks continue to increase, with the middle market at risk

Hackers and other electronic criminals continued their relentless pursuit of data and sensitive information from middle market businesses.
Student loans and their effect on retirement

Student loans and their effect on retirement

Repaying student loans is a win, but employees are missing out on contributing to their retirement and employer matching contributions.
New York pass-through entity tax may benefit financial service firms

New York pass-through entity tax may benefit financial service firms

The newly enacted optional tax may provide significant opportunity to taxpayers, and in particular, owners of financial service firms.
Disease and Outbreak Management Solution webcast

Disease and Outbreak Management Solution webcast

RSM and Microsoft collaborate to improve vaccine management and isolation/quarantine for the state of Hawaii during COVID-19.
Key CARES Act and SECURE Act updates for employers

Key CARES Act and SECURE Act updates for employers

New legislation and impacts from the coronavirus relief bill and SECURE Act for employers: RSM dives into practical advice for plan sponsors
Residential costs surge amid supply constraints

Residential costs surge amid supply constraints

Everything from lumber to asphalt to cement to insulation has soared in price as the homebuilding industry has heated up.
The American Families Plan & its impact on the real estate industry

The American Families Plan & its impact on the real estate industry

Summary of the American Families Plan and the potential impact that it could have on the real estate industry.
IRS issues news release regarding microcaptive insurance arrangements

IRS issues news release regarding microcaptive insurance arrangements

In a new release, the IRS urges taxpayers to exit abusive microcaptive insurance arrangements in the wake of Caylor win.
White House looking to hike long-term capital gains rate

White House looking to hike long-term capital gains rate

An increase in long-term capital gains rates may be cause to re-evaluate your portfolio, but our analysis suggests the market may not care.
President Biden unveils his American Families Plan

President Biden unveils his American Families Plan

Biden’s plan to grow the middle class, expand economic growth to all Americans and leave the US more competitive funded with tax changes.