…13F for institutional investment managers from a 100 million dollar threshold to a 3.5 billion dollar threshold. The results of increasing the threshold requirements could have significant impacts on currently…
…step up in basis results in higher depreciation deductions and/or reduced gain on sale for the portion of the LLC owned by the member’s estate or their heirs. S Corp…
…I am speaking with did not qualify for that,” because their business results did improve over the course of last year as businesses were able to re-open. “My expectation is…
…of the Best firms produce superior financial results while planning for long-term, sustainable growth. In 2020, more than 540 firms were eligible for this accolade by participating in IPA’s 30th…
…Phase 3 – Report Recommended Assessment Results Phase 4 – Close-Out POA&Ms and Assessment Close to 40% of the document is dedicated to Phase 1 – Plan and Prepare the…
…Shine a spotlight on your organization’s achievements and inspire public engagement! Be specific and quantify results whenever possible. How many scholarships were given or pints of blood donated? How many…
…to 2020 election results, one can only expect that more regulation of the investment industry and the need for a clear succession plan for smaller advisers will only fuel further…
…balance of book goodwill. Under the new ASU, companies are now required to assess if the step-up in goodwill is a result of a business combination which results in a…
…of the Virginia unclaimed property website (each state’s website may vary), once the site generates the results, you may proceed with claiming the property. Filing the claim may require you…
…(“PPP”) loan. This notice clarifies that no deduction is allowed under the Internal Revenue Code (“IRC”) for an expense that is otherwise deductible if the payment of the expense results…
…qualifying businesses will offset income from other businesses for purposes of calculation the deduction. If the net QBI from all qualifying businesses results in a net loss, the net loss…