Long-Awaited Employee Benefit Plan Audit Standard Final Balloted

Audit|ERISA

By Todd Lucas

In April 2017, the Audit Standards Board (ASB) issued an exposure draft of the Proposed Statement on Auditing Standards (SAS), Forming an Opinion and Reporting ... read more >

Pennsylvania’s Economic Nexus Provision for Sales and Use Tax

On January 8, 2019, the Pennsylvania Department of Revenue issued Sales and Use Tax Bulletin 2019-01, clarifying how the Department will apply economic ... read more >

Understanding Cyberthreats in our Energy Infrastructure

Cybercrime Motive Most cyberattacks are simply motivated by money – revenue from cybercrime has reached nearly $1.5 trillion per year. The majority ... read more >

Making Your Benefit Plan Audit Easier

Generally, any plan with 100 or more participants requires a plan audit. Whether your plan has already reached this threshold or you anticipate the plan ... read more >

Mortality Scale 2018 Update

ERISA

By Lindzee Nicholson

In October 2018, the Society of Actuaries released its annually updated mortality improvement scale for pension plans, MP-2018, based on the same methodology ... read more >

Making the Most of Your Charitable Contributions

One of the most significant changes introduced in new tax law is that the standard deduction has increased significantly for every type of taxpayer. For ... read more >

Effective Dividends to Receive a 100% Deduction under New Proposed Treasury Regulations

It should come as no surprise that taxpayers seek to minimize tax liability and maximize tax benefit. One way to achieve that result is for taxpayers to ... read more >

Income Tax Due Diligence – A Critical Piece of Acquisition Due Diligence

In addition to a comprehensive sales and use tax review, a thorough income tax review is critical in the overall tax diligence process that a buyer must ... read more >