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ASC Topic 606 fundamentally changes the way hospitals will be required to recognize revenue, specifically with regard to customer contracts.

revenue recognition, hospitals, self-pay revenue, contracts, ASC Topic 606, revenue guidance, transaction price
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Article

The second article in our Not-for-Profit Reporting Series looks at expense reporting and the impact of new requirements.

FASB, not-for-profit, nonprofit, financial reporting, ASU, ASC 958-205, ASU 2016-14, Topic 958, expense reporting
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Article

The Main Street Tax Credit Program provides B&O or public utility tax credits for contributions to organizations in Washington State.

Tax credit, TSG, SALT, state tax, B&O tax, business and occupation tax, Main Street Tax Credit, public utility tax, PUT, Washington tax
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Article

A volatile political year set the stage for more action in 2017. Learn how events will shape the global economy and your portfolio.

equity, economic forecast, global economy, global markets, bonds, Brexit, Trump, politics, deregulation, China, Germany, European Union, emerging markets, John de Carvalho
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Article

How to prepare when adopting the FASB’s ASU No. 2014-15, Presentation of Financial Statements—Going Concern (Subtopic 205-40).

Going concern, ASU 2014-15, substantial doubt, management’s plans, Subtopic 205-40
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Article

When selecting software for your business, look at your unique scenario, operational requirements, and projected growth. Our Insight has details.

software, vendor, business process management tool, application, software assessment, Loren Den Herder
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Article

ASU 2016-14 represents the first update to not-for-profit reporting standards in more than 20 years. Read details in our Insight.

ASU 2016-14, not-for-profits, NFP reporting standards, NFP financial statements, ASC Topic 958, underwater endowment funds, Tammy Erickson, Danielle O’Connor
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Article

Short-term, acute-care hospitals participating in Medicare need to collect and submit data on occupational mix of employees by July 1, 2017.

Wage index, occupation wage index survey, occupational mix, Medicare, reimbursement, IPPS, inpatient prospective payment systems
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Article

Getting beneficiary designations wrong can have negative consequences for the people and entities the account owner intended to benefit. It’s essential to understand what those consequences are and the options available to get them right.

beneficiary, retirement plan, traditional, Roth, IRA, 401k, profit sharing, income tax, stretch-out, estate, five-year rule, ERISA, distribution, spouse, per stirpes, by right of representation, charitable beneficiary, trust, laws of intestacy
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Article

If you’re planning to claim education credits or deductions for 2016, be aware of changing regulations concerning Form 1098-T. Read more.

education credits, education deductions, education tax credit, education tax deduction, 1098-T, higher education, tuition, students
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Article

IRS Announcement 2016-17 provides penalty relief for 2016 Form 1098-T, which eligible educational institutions are required to file by February 28, 2017.

Forms 1098-T, educational institutions, PATH Act, tuition, universities, colleges, education
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Article

Management contracts for services get updated guidance on safe harbor conditions with Revenue Procedure 2016-44. Read the article.

Safe harbor, management contract, tax-exempt bonds, Revenue Procedure 2016-44, 501(c)(3), private business use, property, private activity bonds, private business use
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Article

We give an overview of projects for exempt organizations, charitable contributions, and tax-exempt bonds as part of the IRS’s Priority Guidance Plan.

Priority Guidance Plan, exempt organizations, charitable contributions, tax-exempt bonds, employee benefits, retirement benefits, health care, employment
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Article

The information on all e-filed Form 990 returns will be available in machine-readable format through Amazon Web Services.

Form 990, Amazon Web Services, machine-readable format, Senate Bill 2750
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Article

The PATH Act resulted in some reporting requirements and deadlines for 501(c)(4) organizations related to tax-exempt status. Here’s a reminder.

Section 501(c)(4), PATH Act, social welfare organization, social welfare, tax exempt, enactment date, tax-exempt status, tax-exempt organization
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Article

Washington B&O tax determination may impact health care providers that globally bill patients for work performed by multiple people or entities.

Washington, WA, tax determination, DOR, Department of Revenue, Det. No. 15-0065R, third-party service providers, billing, business and occupation, B&O, Rule 111
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Article

We provide an overview of three trends for 2017 to help businesses save tax dollars thanks to increased eligibility for many tax credits and incentives.

TAIS, R&D, SALT, TSG, tax credits, tax incentives, WOTC, R&D tax credit, payroll tax credit, tangible assets, ATM credit, energy credits, hiring credits, empowerment zone
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Article

In this Q4 update, we cover important tax issues for companies in technology, clean technology, life sciences, and communications and media, including what your organization can do to stay ahead.

Technology, clean technology, tech, life science, communications, tax planning, R&D credit, state tax
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Article

A FASB update will improve the financial reporting requirements of not-for-profit entities. We explain what this means for net asset reporting.

FASB, not-for-profit, nonprofit, financial reporting, asset reporting, net assets, Lili Huang, ASU, ASC 958-205, ASU 2016-14, Topic 958
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Article

Classifying trade spend costs can be confusing, especially in a three-tier system that the wine industry follows. We cover exceptions and some tips for wineries and their distributors.

Trade spend, winery, distributor, depletion allowances, bill backs, wholesale, rebates, coupon, discounts, inventory, promotion, selling expenses, revenue, manufacturer, Jeff Fey, Rae Paulson
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Article

We give an overview of regulatory and policy changes for tribes, including plans for 2017, paid sick leave, and general welfare benefits.

Tribal tax policy, general welfare benefits, Fiscal year 2017 work plan, Executive Order 13706, Indian tribal government, ITG, tribal policy, Tip Compliance Review
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Article

Private equity investors are increasingly eyeing investments in the food, beverage, and agribusiness sectors. Learn more in our Insight.

private equity, succession planning, growth equity, exit strategy, Jeff Fey, Jeff Dieleman, food, beverage, agribusiness
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Article

Our 2016 private foundation tax planning guide gives an overview of key tax laws and opportunities.

private foundations, charities, not-for-profit, tax-exempt
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Article

Withholding tax rates on US S corporations with shares in German companies will increase from 5 percent to 15 percent. Read details in our Insight.

TSG, international, Roy Deaver, Section 50d(1), Article 10(2), US-German income tax treaty, German income tax book, double taxation treaty, S corporations, C corporations, Germany
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Article

Charitable gifts made before year-end can provide a valuable deduction against your 2016 taxes. Explore your options in this Insight.

charitable giving, charitable deduction, donation, donor-advised fund, charitable trusts, tax planning, philanthropy
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