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RSM US Middle Market Business Index Reopening the Middle Market

RSM US Middle Market Business Index Reopening the Middle Market

RSM's special report provides insights into how executives consider government guidance, employee readiness, COVID-19 case numbers and more.
IRS releases 2021 retirement plan limitations

IRS releases 2021 retirement plan limitations

Many limitations, including the 401(k) elective deferral limit for employee contributions, remain unchanged from 2020 levels.
IRS guidance affirms short deadline extension for like-kind exchanges

IRS guidance affirms short deadline extension for like-kind exchanges

The IRS confirmed its taxpayer-unfavorable interpretation of deadline extension provisions for like-kind exchanges affected by COVID-19.
Tax Court reversed on conservation easement case

Tax Court reversed on conservation easement case

The Eleventh Circuit determined that reserved rights for homesites did not violate section 170(h)(2) charitable contribution rules.
IRS acknowledges auto-revocation errors

IRS acknowledges auto-revocation errors

Some exempt organizations that timely filed Form 990 series returns or notices are receiving erroneous auto-revocation notices.
Exempt organization inflation adjusted items for 2021

Exempt organization inflation adjusted items for 2021

Rev. Proc. 2020-45 provides annual inflation adjustments for more than 60 tax provisions, including those affecting exempt organizations.
Driving value creation through data analytics

Driving value creation through data analytics

Smart and effective use of data and analytics helps improve business performance, cut costs, and maximize profits.
Digital Assets – the AICPA’s practice aid on accounting and auditing

Digital Assets – the AICPA’s practice aid on accounting and auditing

RSM is pleased to offer a webcast on the AICPA’s practice aid on accounting for and auditing of digital assets.
2020 Election preview: Technology, media and telecom

2020 Election preview: Technology, media and telecom

With the election approaching, RSM is looking at the economic stakes and the key issues for the TMT industry.
Some states appear to hold the line on taxes, most won

Some states appear to hold the line on taxes, most won

Four states have adopted or are considering budgets without significant tax increases even considering pandemic shortfalls.
New Hampshire challenges Massachusetts regulation taxing telecommuters

New Hampshire challenges Massachusetts regulation taxing telecommuters

New Hampshire files challenge over Massachusetts regulation taxing telecommuting nonresidents with U.S. Supreme Court.
IRS simplifies partnership tax capital reporting rules

IRS simplifies partnership tax capital reporting rules

In lieu of an in depth analysis, partnerships may utilize one of three ‘snapshot’ methods to comply with tax capital reporting requirements.
Reevaluate debt securities with noncontingent call options

Reevaluate debt securities with noncontingent call options

For each reporting period, an entity should reevaluate whether a callable debt security is within the scope of ASC 310-20-35-33.
IRS provides relief to victims of the September California wildfires

IRS provides relief to victims of the September California wildfires

IRS new release announces extended Jan. 15, 2021 filing date for certain taxpayers affected by the September California wildfires.
Impact of COVID-19: Goodwill impairment considerations

Impact of COVID-19: Goodwill impairment considerations

Our white paper discusses many relevant matters related to, and the impact of COVID-19 on, goodwill impairment testing.