Ideas & Insights

Corporate taxpayers filing a consolidated return have an added layer of rules to navigate when carrying back a net operating loss.

As businesses renegotiate debts in the aftermath of COVID-19, it is critical to understand whether the debt is considered publicly traded.

Join RSM for a revenue recognition standard (ASC 606) update for business and professional services companies.

A summary of how providers of business and professional services may be affected by the new guidance in ASC 606.

Small business owners may be able to increase tax-beneficial retirement contributions with the use of a cash balance plan.

Recent guidance provides that certain deadlines, including the allowable time to invest in a QOF, are now extended because of COVID-19.

Immediate and retroactive expensing of qualified improvement property creates tax saving opportunities for taxpayers.

The IRS issued guidance extending the time for taxpayers to file certain Form 3115s and Form 1128s to July 15, 2020.

Insurance companies seeking to make a change to the basis of computing certain reserves receive new automatic accounting method change.

Business and professional services organizations: Get key takeaways on revenue recognition changes from our recent webcast.

A detailed analysis is required to identify the often-overlooked research credit opportunities in the engineering and construction industries.

California Office of Tax Appeals determined that a construction company could not use a resale certificate for material purchases.

Join us to explore two of the most common areas of M&A litigation and what you can do to protect your next deal.

Business and professional services providers should consider whether sales tax collection is necessary in the wake of the Wayfair decision.

Learn the valuation impacts resulting from the TCJA and its effect on business owners and investors assessment of ownership interests.

Learn how to avoid post-closing disputes that can derail transactions and result in increased costs, strained relationships and litigation.

An insurance underwriter turned to RSM to investigate suspicious activity related to inconsistent reporting and unexpected operating results.

This report provides insight for law firms when selecting a security framework, with detailed data and comparisons to make the right choice.

The recent IRS Notice provides relief in the form of flexibility for investment timing and testing periods for QOFs and their investors.

Companies should review the tax treatment of their M&E expenses to comply with the changes of expenses to 0%, 50% and 100% deductible.