Recorded Webcasts

FASB to propose deferring the effective dates of ASC 606 for private franchisors and ASC 842 for certain entities.

FASB votes to defer the effective dates of leases, CECL and hedging for certain entities and insurance for all entities.

RSM drive digital finance transformation for the American Board of Radiology (ABR). Watch video to learn more.

IRS issues guidance on voluntary employees’ beneficiary associations (VEBAs) and supplemental unemployment benefit trusts (SUBs).

The IRS released Notice 2019-09 providing guidance to assist taxpayers in implementing new executive compensation rules under section 4960.

The IRS provides guidance to assist in determining expenses for parking fringe benefits for purposes of section 274(a)(4) and 512(a)(7).

Section 4960 proposed rules add examples and clarity while generally following interim guidance and providing taxpayer-friendly exceptions.

We recently updated our white paper to reflect the new goodwill accounting alternative provided in FASB ASU 2021-03.

From tuition waivers to deferred comp plans, understand the tax ramifications that independent schools should know about fringe benefits.

An overview of the clarifications to identifying reciprocal and nonreciprocal transactions and conditional and unconditional contributions.

A white paper about how entities in the not-for-profit industry may be affected by the new revenue recognition guidance in ASC 606.

IRS guidance on the 15% maximum on automatic contributions, 401(k) and 403(b) plan safe harbor requirements, and plan loan offset rollovers.

Because of COVID-19 concerns, the IRS is extending pending deadlines for employers to adopt updated 403(b) retirement plan documents.

Employers can add flexibility to their health flexible spending accounts and dependent care assistance programs per Notice 2021-15.

The IRS released a memo to TE/GE division examiners providing guidelines on enforcement of the section 506 notification requirement.

TEGE will resume exam activities on July 16, 2020 and will allow agents and managers to exercise discretion in granting IDR extensions.

Eight new initiatives, affecting exempt orgs, employee plans and tax-exempt bonds, added to IRS Compliance Programs and Priorities website.

Biden-Harris administration announces changes to PPP including a 14-day exclusive access period for businesses with fewer than 20 employees.

Rev. Proc. 2021-33 allows exclusion of PPP, restaurant revitalization and shuttered venue operator grants from ERTC gross receipts test.

Treasury Department and SBA announce reopening dates for Paycheck Protection Program - Jan. 11, 2021 and Jan. 13, 2021.