Insights

Revenue Recognition

The new Accounting Standards Codification (ASC) Topic 606, Revenue from Contracts with Customers, fundamentally changes how companies across nearly every industry will recognize revenue. Learn more about how this affects you and your business as well as what’s required and the effective dates.

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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
For community bank directors, boosting shareholder value is critical—and sometimes the best way to do it is by selling the institution. Here are a few ways community banks can increase their value in preparation for a potential transaction.

Article
Contractors in California have experienced rapidly expanding demand for the past four years. The prospects remain generally positive for 2016 as well, but the outlook varies by location and market segment.

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
Part 2 of this series on mission-related investing looks at program-related investments (PRIs): below-market-rate loans or equities that further your private foundation’s mission, generate returns, and count toward required minimum distributions.

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.

Article
An employee stock ownership plan (ESOP) motivates, retains, and rewards employees who help make a business successful. It serves as a great exit strategy with some fantastic tax benefits, but it’s also a retirement benefit for your employees.

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
Regardless of the expansive differences between tribes in the United States, every tribe can be a high performer. In order to improve performance, there are four attributes that should be utilized: plan, perform, cultivate and compensate, and communicate.

Alert
With broad implications for taxpayers engaged in cost-sharing arrangements, the US Tax Court ruled against a requirement that stock-based compensation (SBC) expenses must be shared among parties engaged in qualified cost-sharing agreements.

Alert
The FASB recently issued ASU 2015-12, which will simplify financial reporting for employee benefit plans. Though the amendments aren’t effective until fiscal years beginning after December 15, 2015, earlier adoption is permitted.

Article
In this article originally published by Commercial Property Executive, we look at tax-saving strategies you can implement while the market’s experiencing an upswing to keep more of your gains and position yourself for tax efficiency down the road.

Article
Organizations of all sizes have risk—whether it’s in their operations, compliance, or financial reporting. We give an overview of these three main risk areas to help you find out where your risks are lurking so you can move on to correcting them.

Article
Contractors frequently use life insurance to fund their buy-sell agreements. After all, it’s a simple mechanism to pay out cash when it’s needed. The catch? Most companies don’t revisit their policies frequently enough to keep them aligned with their buy-sells or their changing needs.

Article
When a private foundation and its disqualified persons—those closely associated with it—own too much in the same corporation, partnership, or trust, it risks having excess business holdings, which can result in a hefty excise tax.

Article
A host of new investment vehicles has emerged for private foundations: sustainable, socially responsible, and program-related. In part one of this series, we give an overview of the options available to private foundations and why they’re useful.

Article
Technology companies hoping to get in on the M&A boom will want to first maximize their valuations. We look at some of the complex areas where tech companies’ tax assets and liabilities can impact value.

Article
Growth isn’t always as easy as 1-2-3. It’s a bit more complicated than cutting expenses and enjoying increased revenue. Growth often hinges on building value within various aspects of your business. In this Insight, we explore seven ways businesses can begin adding value.

Article
New mortality tables that reflect longer life expectancies could significantly impact (and increase) your future defined benefit obligations. We look at the importance of assessing the implications of the RP-2014 data on your plan.

Article
Just in the final quarter of 2014 and the first of 2015, we’ve seen some fairly noteworthy legislative developments impacting not-for-profits. From last-minute tax extenders to the IRS priority guidance plan and the GAO’s report on IRS oversight, here’s what’s happening.

Alert
Taxpayers that earned 2013 income in California but didn’t file a state return can expect to receive a filing enforcement from the Franchise Tax Board in the coming months. This Alert covers what you should do if you receive one.

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