Insights

Tax Reform

The new tax reform law, known as the Tax Cuts and Jobs Act, was signed by President Trump on December 22, 2017. It represents the most sweeping rewrite of federal tax code in more than 30 years. Visit our dedicated tax reform page to learn more about implications for you and your business.

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Combining technical expertise with our keen understanding of our clients' businesses, we offer knowledgeable commentary on a broad spectrum of accounting, tax, finance, and business operations issues.

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Article
In 2014, government entities experienced the second highest rate of fraud of any industry. That goes for tribal governments, too. These top five tips will help your tribe reduce the opportunities for fraud and the risk of it happening.

Alert
The deadline is approaching for the Affordable Care Act’s information reporting provision, which affects applicable large employers (ALE) and is mandatory for the 2015 calendar year. Smaller employers also have reporting obligations.

Article
A significant change to tax exemption for hospitals is mandatory for tax years beginning after December 29, 2015. IRC Section 501(r) requires modifications of existing practices and policies or hospital risk fines of up to $50,000 as well as potential loss of tax-exempt status.

Article
We cover changes to regulations and emerging issues covered in the final inpatient prospective payment system and the proposed hospital outpatient prospective payment system.

Article
2015 Q3 - Get ahead of current tax updates with this review of five issues affecting technology, clean technology, life sciences, and communications and media companies.

Press Release
SEATTLE, Sept. 16, 2015—As the health care industry continues to experience rapid change, the Health Care Next conference is focused on the future delivery of care. Hosted by Moss Adams, one of the largest accounting and business consulting firms in the nation, Health Ca...

Article
Split-dollar life insurance plans are becoming popular among health care organizations because they offer tax-advantaged retirement benefits and can qualify for loan accounting treatment. The catch? Loan treatment doesn’t always apply.

Article
Our corporate landscape is increasingly global, making it challenging and complex for sponsors to organize benefit and retirement plans. Companies must diligently follow employment laws domestically and in foreign countries in which they operate.

Article
Companies in agribusiness are often family-owned, which means their buy-sell agreements, life insurance policies, and estate and succession plans need to be in sync to work smoothly and effectively. We take a closer look in this Insight.

Article
California has revoked Blue Shield of California’s status as a tax-exempt organization, a change that could mean a massive tax bill plus interest. We give an overview of the situation and what tax-exempt organizations need to do to reduce risk.

Alert
When the TPEA was signed into law, little attention was paid to Section 806 of the act, which increases by as much as 150 percent the potential penalties for taxpayers who err in their information reporting to the IRS or payees.

Alert
The Surface Transportation and Veterans Health Care Choice Improvement Act of 2015 made noteworthy changes to the income tax obligations and reporting requirements for business owners and individuals that include new tax return due dates and extension periods.

Video
(Run time: 4:26) Moss Adams Health Care Group: AMGA Health Care

Alert
The Financial Accounting Standards Board has deferred the effective date of the new revenue recognition standard—a paradigm shift in accounting for revenue from contracts with customers, from industry-based to a single principles-based guidance—for one year.

Alert
The Supreme Court’s ruling that same-sex couples have a constitutional right to marry has implications on couples’ tax and financial planning as well as on employers in states that didn’t previously recognize these marriages. Details in this Insight.

Webcast
(Run time: 64:00) During this webcast, topics that will be discussed by our experts are project risk factors, common construction exposures, contractor profit centers and contract controls.

Alert
A US Court of Federal Claims judge ruled that engineering firm Dynetics didn’t bear the financial risk of failure under R&D contracts it performed for its customers. As a result, it wasn’t eligible to claim R&D tax credits. Details in this Alert.

Article
Though you may not think of your winery as a manufacturing operation, it likely qualifies for California’s new partial tax exemption for manufacturers. The incentive reduces the tax rate on qualified expenditures by approximately 55 percent.

Article
Are you a fiscal year-end filer who owns a building and makes improvements or repairs? If yes, then you still have time to claim retroactive partial disposition losses thanks to new tangible property regulations—but you must act quickly.

Article
Acting as the trustee of a family trust is an honor. It’s also a huge responsibility. These five principles will help you fulfill your fiduciary responsibilities in a way that keeps personal risk in check and helps you create a positive impact.

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