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
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
Private foundations need to be wary of transactions that could constitute self-dealing, since they can result in hefty excise taxes and other ramifications. Marisa Meltebeke of the law firm Davis Wright Tremaine LLP provides a legal perspective.

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
Though year-end 2015 may seem distant, now’s the time for private foundations to review their preparedness to meet minimum distribution requirements, use or create excess distribution carryovers, and take advantage of reduced excise tax rates.

Alert
The OMB issued a notice extending the procurement implementation grace period and making other technical corrections to the uniform guidance. Additionally, the Council on Financial Assistance Reform released an update to its FAQ document.

Press Release
SAN FRANCISCO, Sept. 17, 2015—Moss Adams, one of the largest accounting and business consulting firms in the nation, is excited to announce the latest addition to its International Tax Practice, partner Ken Harvey.  “The firm as a whole has experienced stro...

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
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.

Alert
The IRS is waiving penalties related to incorrect or missing taxpayer identification numbers (TINs) submitted by colleges and universities on Form 1098-T. This waiver applies to 2012, 2013, and 2014 tax years.

Article
Washington state expanded the substantial nexus standard to wholesaling activities, which are subject to a B&O tax rate imposed on Washington-source gross receipts. Effective September 1, this new legislation will impact far more taxpayers—particularly those outside of Washington.

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.

Alert
The Treasury and IRS have released new proposed and temporary regulations on Section 199—the domestic production activities deduction. For agricultural cooperatives, the changes clarify several key items but raise further questions on a third.

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
In 2016, multinational enterprises with 750 million euro or more in annual revenue will be subject to new reporting requirements under a base erosion and profit shifting project aimed at preventing double nontaxation. Details 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.

Article
Who’d guess a one-page, biennial filing could cause so much trouble for California corporations? As the secretary of state and Franchise Tax Board take steps to penalize organizations that fail to file, we look at what’s required.

Article
What do you pay a not-for-profit’s executives? Attracting and retaining talent is vital, but you can’t risk tarnishing your reputation with regulators, government funding sources, contributors, members, or the media. This Insight gives an overview.

Article
For the last several years, applications for tax-exempt status sat in a seeming black hole of IRS backlog and political maneuvering. We look at what’s happening now, including 1023-EZ applications, 501(c)(4) exemption applications, and more.

Article
A US appellate court upheld California’s requirement that charitable organizations soliciting donations within the state provide a list of significant donors’ names and addresses to the California attorney general. Details in this Insight.

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