Articles

IRS To Crack Down On 'Basis Shifting' Tax Avoidance Used By Business Partnerships
The Biden administration is ramping up new audit teams and regulations to collect some $50 billion in taxes over the next decade from business partnerships
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The Value of Forensic Investigations
Eric A. Kreuter, PhD, CPA, CGMA, CFE, CASAC-T, and Andre Roland Castillo, MBA, CPA, ABV, CFF, CFE, and Ryan Constantino Finance-related disputes are inevitable in
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Employee Retention Credit Compliance for Nonprofits
Many nonprofits that were affected by the COVID-19 pandemic have financially benefited from claiming the Employee Retention Credit (ERC). But the ERC has become the
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IRS Waives Penalties On Inherited IRAs Again
The Internal Revenue Service is once again waiving the hefty penalties for taxpayers who haven’t taken their required minimum distributions on the traditional IRAs they
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The Fraud Diamond: Considering the Four Elements of Fraud
Editor’s Note: The following article by David T. Wolfe and Dana R. Hermanson was originally published in the December 2004 CPA Journal and appeared online
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How Capital Gains Are Taxed And How That Might Change
Capital gains taxes are the price of making a good investment. They’re levied on profitable stock trades and real estate deals and can also apply
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Tax Deadline Extensions Give More Time, But Not Much Else, Advisors Say
Clients who extended the deadline to file a federal tax return to October 15 might feel that they’ve got forever to get their taxes done,
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How to Stay Ahead of a Cybersecurity Breach with the Right Resilience Strategy
Today, cybercriminals are developing ever more sophisticated ransomware tactics, social engineering scams, and brute force attacks on organizations’ operations and their data. The same advancements
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How Do You Keep Businesses In Families In Changing Times?
Many business owners want to keep their family business within their families. But demographics and generational issues are making that tougher. Companies are often heirless,
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The Employee Retention Credit
Background The ERC was initially enacted in March 2020 as part of the Coronavirus Aid, Relief, and Economic Security (CARES) Act to provide eligible employers
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How Clients Can Whittle Down Medicare's IRMAA
Clients nearing Medicare age should know about IRMAA (Income-Related Monthly Adjusted Amount), inflation-adjusted surcharges on parts B and D of Medicare. IRMAA surcharges—which first appeared
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Stay tax compliant across multistate operations
State and local taxes are arguably the most complex part of the tax system in the U.S., and for businesses that operate across state lines,
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