Preparing for the New SOC 2 Trust Services Principles and Criteria

As the December 15th deadline quickly approaches, many organizations might be thinking how they should be preparing for the new SOC 2 Trust Services Principles ... read more >

Employee Benefit Plan Services Outsourcing


By Timothy Hammer

If you are like most organizations, you outsource various aspects of your employee benefit plans due to (among other reasons) the ever-increasing complexity ... read more >

IRS Announces 2015 Pension Plan Limitations

The IRS recently announced the 2015 cost-of-living adjustments for the annual contribution and other dollar limits affecting 401(k) plans and other retirement ... read more >

Estate and Gift Tax Related Exemptions to Increase in 2015

The Internal Revenue Service (“IRS”) recently issued Revenue Procedure 2014-61, whereby the 2015 inflation adjustments to the (i) estate and ... read more >

Ohio Department of Taxation Falls Victim to Identity Theft

The Ohio Department of Taxation ("Department") issued an Individual Income Tax Alert to inform taxpayers and tax practitioners of potential delays ... read more >

Get Ready for a Potential Extraction Tax on the Marcellus

Pennsylvania Governor-elect Tom Wolf made one the pillars of his campaign the passage of a severance tax on extraction of natural gas. After watching weeks ... read more >

An Abundant Marcellus Shale Gas Supply Continues to Negatively Impact Prices for Local Producers

Natural gas production growth in the Appalachian Basin has outpaced the available pipeline capacity of most of the region’s hubs, leading to a large ... read more >

Considering a Reverse Mortgage? Do Your Homework First!

We’ve all seen the television ads with the concerned-looking paid “celebrity” spokesperson who so sincerely tells the viewer that they ... read more >

Got Gas... or Coal? The Proposed EPA Regulations

The Environmental Protection Agency (EPA) recently proposed four regulations affecting coal-fueled electricity generating units. The regulations are the: ... read more >

Year End Alert - New Form W-8-BEN-E

This article was coauthored by Ken Kobayashi and Cynthia Hoffman. Form W-8 BEN-E, Certificate of Status of Beneficial Owner for United States Tax Withholding ... read more >