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PA DOR Will Apply $500,000 Economic Nexus Rule for Corporation Income Tax Filings in 2020

The Pennsylvania Department of Revenue recently issued Corporate Tax Bulletin 2019-04[i], which implemented a $500,000 economic nexus threshold for Corporate

Jarden Dissenting Shareholder Appraisal Case - Heated Arguments on Both Sides

Unless you grew up as a member of the fictional TV family The Brady Bunch, you have been in a heated argument. If you operate a business with multiple

ESOP Valuation Court Case Questions Fiduciary's Diligence in Buy-Out of CEO's Shares

The Employment Retirement Income Security Act of 1974 (“ERISA”) permits an employer to create Employee Stock Ownership Plans (“ESOP”),

Micro-Captive Insurance Companies Feel Pressure with Recent IRS Settlement Offers and Court Victories

The IRS announced Tuesday that it is sending time-limited settlement offers to certain taxpayers under audit with micro-captive insurance transactions.

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IRS Releases Advance Payment Proposed Regulations for Accrual Method Taxpayers, Providing One-Year Deferral

On September 5, the IRS released guidance in the form of proposed regulations (Prop. Reg. §1.451-8) that address the receipt of payments from customers

Advance Payments: Potential for Longer Term Deferral under Newly Issued Regulations, Repeal of Regulation §1.451-5

Back in July, the IRS formally removed regulation §1.451-5 from the Code of Federal Regulation. The regulation had permitted some companies to defer

Ohio's New Budget

Although a couple of weeks late, Ohio Governor Mike DeWine finally signed into law the new state budget on Thursday, July 18. It was the third time in

Potential Fraud in the Professional Services Industry

According to the 2018 ACFE Report to the Nations on Occupational Fraud and Abuse, companies in the professional services industry are most at risk to be

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Analyzing America’s Pastime: Do Fans Really Dig the Long Ball?

Everyone has their own reason to attend baseball games. Some like the food; some like the atmosphere; others long for the hope of catching a foul ball.

Is the Whole Greater than the Sum of its Parts when Valuing Minority Interests?

Can the whole company value be greater than the sum of its parts? The answer is potentially yes in the context of a valuation of a minority interest for

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