Ideas & Insights

The CARES Act enacted a temporary suspension of the TCJA’s 80% limitation on the use of NOLs, this will impact FTC and ODL calculations.

Tax planning opportunities for consideration in light of COVID-19, the resulting economic crisis, and evolving tax laws and regulations.

Lenders in specialty finance face a wave of delinquencies as the pandemic continues to take its toll. How can lenders blunt the impact?

Looming budget shortfalls coupled with tax-related ballot measures in many states could significantly affect 2021.

From raising capital to transitioning to a fund, this three-part series provides everything you need to know about independent sponsors.

The ABA recently addressed the ASC 860 legal isolation criterion for transfers of participating interests in MSLP loans.

SBA procedural guidance provides answers on how to navigate PPP loan changes in ownership; deals can now move forward with certainty.

From care experience to regulatory support, children’s hospital leaders talk telehealth strategies at a recent roundtable

New trends are emerging in the real estate industry that will have a lasting impact on where we live, work and learn.

Extension of corporate surtax and expanded millionaire’s tax assists New Jersey with significant budget deficit caused by the coronavirus.

As retail bankruptcies persist, companies must understand the impact of bankruptcy as a strategic option for both the business and partners.

Insights for family offices on investment and tax strategies, risk management, and operational considerations in the face of the pandemic.

The AICPA has issued additional technical questions and answers for health care entities related to leasing and CARES Act provisions.

The final version of Form 941-X Adjusted Employer’s Quarterly Federal Tax Return or Claim for Refund has been released by the IRS.

As companies develop plans to return to the office, several differences exist in the strategies of small and large middle market businesses.

What are the top business issues and opportunities trending for middle market beauty sector companies in 2020?

The IRS expanded its previous temporary authorization of e-signatures to an additional 7 forms in response to the COVID-19 pandemic.

Our white paper discusses pandemic-related financial reporting issues, including a lender’s accounting for PPP loans.

The AICPA has issued answers to accounting questions regarding certain CARES Act provisions specific to health care entities.

RSM professionals discuss the provisions of business interest deduction limitations (Section 163j) stemming from the TCJA and CARES Act.