…to the transferred assets or a future transfer of assets until the barriers have been overcome, meaning it is conditional. Some considerations that may be indicative of barriers are: The…
…even if it cannot be sold by the reporting entity on the measurement date. Considerations for estimating the discount for legally restricted securities This is not true for a legally…
…exchanges/platforms will have to file Form 1099-B itself (modified to include digital assets) or some other, new IRS form. Other Considerations for Cryptocurrency Customers In addition to collecting information list…
…additional analysis and develop estimates and policies that should be documented and supportable. Additional disclosures in the financial statements will also be necessary. Ongoing considerations for leases Financial statement presentation…
Appropriate Accounting for Debt Modifications as a Result of COVID-19 This article is Part 1 of two articles to assist business owners and managers with debt and lease modification guidance….
…is converted to a traditional IRA, standard IRA rules apply for distributions, contributions, and tax reporting. Considerations for employers Adding Trump Account contributions as a workplace benefit may help: Attract…
…with the new election process, contribution limits, and long-term planning considerations. Keiter will continue to monitor updates as additional guidance is released. For questions about incorporating Trump Accounts into your…
…https://www.irs.gov/pub/irs-drop/n-18-58.pdf Additional Resources Read our article, 529 Plans: Benefits and New Tax Incentives, for more 529 plan considerations, including state-specific tax benefits derived from using QTPs for higher education expenses…
…Excerpt: “The speakers gave a great overview of the market approach, transaction considerations, the importance of understanding transaction terms, and the availability of relevant financial information.” Access the full excerpt….
…particularly fund-of-funds structures. Before setting up a Cayman Islands corporation to invest in U.S. and non-U.S. assets, fund managers should understand several core tax and governance considerations that can materially…
…sector. Determining the transaction price When determining the transaction price, contractors not only have to take into consideration the agreed upon value of the agreement between them and their customers,…