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Ideas & Insights

 



Event

Tax in Motion—2021 tax summit week

RSM’s annual conference includes sessions on federal, international, state and local tax, and keynotes from the OECD and U.S. Treasury.


Live Webcast

Tax innovation webcast series 2021

RSM’s tax innovation webcast series covers technology that makes compliance at all levels more efficient for partnerships and corporations.




Tax Alert

Complex Media Tax Court case

The Complex Media Tax Court case and its applicability to section 351 transactions and the step-transaction doctrine.

  • Schneider, Mark
  • |






Tax Alert

Finalized section 301 regulations

The IRS has issued final regulations under section 301 which become effective Sept. 22, 2021, to reflect current law.

  • Schneider, Mark
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White Paper

Succession planning using retirement plans

Business owners who work for the company may facilitate an ownership transition by separating service payments from company value.

  • Bushman, Anne
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Insight Article

Owner Readiness for Business Succession

Owner readiness is crucial to successful business succession, but many struggle with this first step. Read more on planning goals.

  • Jensen, Bob
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Insight Article

Research credit limitations

Owners and beneficiaries of pass-through entities are generally allowed to take advantage of the section 41 credit for research activity.




Article

Unified loss rules

Learn how the U.S. Consolidated Return Unified Loss Rules affect mergers and acquisitions and how taxpayers can benefit from some elections.

  • Barton, Michael
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Insight Article

Chapter 11 Bankruptcy and IRS Form 8937

A single-debtor Chapter 11 reorganization, may trigger a Form 8937 filing requirement for the reorganized company. Learn more about it.

  • Barton, Michael
  • |













Article

Technology at the center

Family offices can strengthen backup processes and increase efficiency and scalability by implementing finance and accounting outsourcing.

  • Johnson, Michael
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Recorded Webcast

Tax policy update

Join our tax leaders as we discuss where things stand in Congress, examine the tax agenda for fall and consider the path to policy change.





Insight Article

CPM: The Worlds Transfer Pricing Method

The comparable profits method (CPM) relies on the principle that similarly situated taxpayers tend to earn similar returns over time.

  • Hawkins, Bert
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Insight Article

Outbound asset transfers

Now is the time to review the reporting requirements, including 2014 final regulations, for outbound asset transfers to foreign corporations

  • Camacho, Ramon
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E-Book

IRS Audit Survival Guide

What happens if you get audited by the IRS? Download our IRS Audit Survival Guide to learn how to navigate IRS examinations and lower risk.

  • Burquest, Patti
  • |




Insight Article

California enacts SALT cap workaround

The entity-level tax election is effective for tax years beginning on or after Jan. 1, 2021 and ending before Jan. 1, 2026.

  • Tatlonghari, Craig
  • |


Insight Article

D.C. Council moves to tax the wealthy

The council has approved an increase on the individual income taxes of wealthier residents intending to target a number of city issues.

  • Brunori , David
  • |







Tax Alert

The IRS launches new Tax Pro Account

The IRS’s new Tax Pro Account platform allows individual taxpayers to digitally approve, sign and grant authorizations to representatives.

  • Solodchikova, Alina
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Insight Article

Arizona flat tax gets new lease on life

Arizona budget proposals reduce rates, keep the flat tax alive for future years, and provide a rate cap for high earners.

  • Kirkell, Brian
  • |

Insight Article

New Jersey officials strike budget deal

New Jersey budget deal commits less than 5% of the state’s budget surplus to tax relief, ignoring mobile individuals and businesses.

  • Brunori , David
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Tax Alert

Iowa continues tax reform efforts into 2021

Tax bill makes significant changes to rules affecting income taxes, inheritance taxes, credits, bonus depreciation and federal conformity.

  • Kirkell, Brian
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Insight Article

Tax-free student loan payments

COVID-19 legislation permits taxpayers to provide tax-free payments for certain student loan payments through 2025.

  • Bushman, Anne
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Tax Alert

Nebraska cuts corporate income tax rates

Nebraska enacts corporate income tax rate reductions over the next two years while promising more reductions in subsequent measures.

  • Wessbecker, Joe
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Insight Article

Taxable REIT Subsidiaries: Q&A Primer

Learn more about how a taxable REIT subsidiary was created to perform activities that cannot be performed directly by the REIT.

  • Luksis, John
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Tax Policy Now

Tax policy helps shape business strategies and results. RSM’s tax leaders break down what tax laws and regulations mean for taxpayers.


Insight Article

Winning as a seller in a frenzied M&A market

Sellers are able to command top dollar if they go into the sales process ready to hit the ground running which includes tax preparation.

  • Wiskus, Jennifer
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Recorded Webcast

Made in America Tax Plan update

RSM’s webcast explores the American Jobs Plan and the Made in America Tax Plan and what they could potentially mean for the middle market.




Infographic

Transfer Pricing Myth Busters

As business models grow more complex, we’re debunking some commonly held misconceptions about how companies think about transfer pricing.

  • Singh, Anju
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Audiocast

The tax function as value-add lever

Allocation and tiering leader PartnerSight addresses challenges of getting private equity data tax-ready, helping finance teams drive value.

  • Demas, Lauren
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Insight Article

2021 Saver’s Credit

Individuals may be eligible for a valuable incentive to reduce federal income tax liability for contributing to a 401(k) plan.























Insight Article

Plan documents: Save or purge?

What many ERISA plan sponsors consider “reasonable” fiduciary responsibility for plan document retention may not comply with IRS rules.




Insight Article

VAT and customs: Benefiting from Brexit

Now that we are post-Brexit and new rules have been released, companies must quickly move from planning to execution stage.

  • Butler, Steve
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Financial Reporting Insights

Proposed quality management standards

The Auditing Standards Board has issued three proposed new standards for quality management at the firm and engagement levels.