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The FTB announced it won’t appeal the decision in Swart Enterprises, Inc. v. Franchise Tax Board. Taxpayers should consider filing minimum tax refund claims, if their situations are similar.

Swart Enterprises, FTB, Franchise Tax Board, manager-managed LLC, California state tax, doing business in California, TSG, SALT
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The AICPA’s SSAE No. 18 redrafts standards for SOC examinations and other attestation engagements and replaces SSAE No. 16. Our Alert has details.

SOC Audits, SSAE 18, SSAE 16, SOC 1, SOC 2, SOC 3, AICPA, Service Organization Controls engagements, SOC engagements
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Article

We outline ASU 2017-07 and how it affects the reporting of net periodic benefit cost from defined benefit pensions and postretirement benefits.

ASU, pension, GAAP, postretirement, 2017-07, capitalization, net periodic benefit cost, service cost, benefit plans, income statement
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We summarize ASU 2017-05 and how it clarifies the scope of asset derecognition and provides new guidance on partial sales of nonfinancial assets.

ASU 2017-05, derecognition, partial sales, FASB, ASC Subtopic 610-20, in substance nonfinancial asset, Topic 606, ASU 2014-09, ASC Topic 606
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Article

Legislation in Tennessee sets new standards and market-based sourcing for out-of-state businesses. Find out if your company faces new taxes.

SALT, TSG, Tennessee business tax, Tennessee, nexus, market-based sourcing, Revenue Modernization Act
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Article

The FASB amends certain SEC paragraphs to incorporate SEC staff announcements. These amendments are effective immediately.

SEC, disclosures, SEC Staff announcement, ASU 2017-03, ASC Topic 250, ASC Topic 323, joint ventures, equity method
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Article

Oregon law provides a property tax exemption for qualified food processing equipment. Find out details and how to apply before the March 1 deadline.

SALT, TSG, property tax exemption, Oregon, food processing property tax exemption, machinery and equipment, M&E, food processing, food manufacturer, application process
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Article

The US Department of Interior’s final revised policy for determining tribes’ contract support costs may mean reimbursement opportunities.

tribes, contract support costs, Bureau of Indian Affairs
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Article

The California Competes Tax Credit program, known as CCTC, begins accepting applications March 6, 2017. Here are details about the competitive process.

CCTC, California Competes Tax Credit, California, tax credit, income tax, tax savings, TSG, SALT, application period
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Article

ASU 2017-04 simplifies the test for goodwill impairment and amends US GAAP ASC Topic 350, Intangibles—Goodwill and Other.

Goodwill, impairment, GAAP, ASU 2017-04, ASC Topic 350, goodwill impairment test
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Article

The GASB issued an invitation to comment for input on the financial reporting model used to prepare governmental financial statements.

government, GASB, Statement No. 84, fiduciary activities, financial reporting model, invitation to comment, ITC, governmental fund financial statements, modified accrual
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Article

Nevada’s implementation of its commerce tax included a grace period, which expires February 15, 2017, and has eligibility requirements. Details in our Alert.

Commerce tax, Nevada, Brian Sandoval, $4 million, gross revenue, gross receipts tax, S.B. 483, grace period waiver, TSG, SALT
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Article

Arizona’s simplified centralized licensing and reporting of its Transaction Privilege Tax (TPT) in reality provides little relief for businesses. Our Alert has details.

Sales tax, Use tax, TPT, Transaction Privilege Tax, Arizona, TPT Simplification, Simplified Reporting, Centralized licensing and reporting, Nonprogram cities, TSG, SALT
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Article

The FASB’s Accounting Standards Update 2017-01 helps financial statement preparers define what’s a business.

GAAP, business, definition, business combinations, ASU 2017-01, ASC Topic 805
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Article

The California Court of Appeal rejected the broad definition of “doing business” in Swart Enterprises Inc. v. Franchise Tax Board.

TSG, SALT, California state tax, Swart Enterprises, California Franchise Tax Board, FTB, doing business in California, manager-managed LLC
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Article

The US Department of Interior seeks input through April 10, 2017, on Indian trader regulations as it considers updates.

Tribes, Indian Country, trade regulations, Indian trade regulations
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Article

Taxpayers that haven’t fully implemented the final tangible property regulations into tax accounting procedures can use a waiver extension.

Tax reform, tangible property, TPR, repairs, improvements
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Article

Taxpayers need to submit their statement and quarterly installment payments of San Francisco’s new gross receipts tax. See our Alert for due dates.

San Francisco, SALT, TSG
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Article

In preparation for the informational return filing season, we give an overview of changes and best practices for Forms 1099-MISC and W-2.

1099-MISC, W-2, informational returns, deadlines, penalties
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Article

US Citizenship and Immigration Services just released the new Form I-9 Employment Eligibility Verification. Our Alert has details.

immigration, I-9, employment eligibility verification, employers, employees, Form I-9, new hires, human resources, HR
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Article

Washington will increase its minimum wage beginning in 2017 and require employers to provide paid sick leave in 2018. See details in our Alert.

Washington State, WA, Washington, Initiative 1433, Raise Up Washington, human resources, HR, employees, seasonal worker, minimum wage, paid sick leave
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Article

President-elect Donald Trump’s proposed tax changes would significantly impact individual and business taxpayers. We give an overview.

President-elect, Trump, Donald Trump, tax law changes, proposed tax changes, tax changes
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Article

The Portland City Council approved a surtax to its business license tax for publicly traded companies with a high CEO pay ratio.

TSG, SALT, state tax, Portland, Oregon, surcharge tax, CEO tax, Portland surcharge tax
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Article

The California Competes Tax Credit program begins accepting applications January 2, 2017. Here’s what applicants need to know about the competitive process.

CCTC, California Competes Tax Credit, California, tax credit, income tax, tax savings, TSG, SALT
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