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.

All Resources

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
The 2014 revisions to Form 990 Schedule A contained a number of changes for tax-exempt entities, and Type I, II, and III supporting organizations will feel the greatest impact. We give an overview of the new classification tests.

Article
To meet minimum distribution requirements and avoid excise tax, private foundations must grant funds to public charities with an IRS determination letter—but what if the recipient is international? New regulations help streamline the determination.

Article
The IRS’s Tax Exempt & Government Entities division has released its priority guidance work plan to review its activities in 2015 and communicate its areas of focus for the year ahead. We give an overview of its key areas.

Alert
The Protecting Americans from Tax Hikes Act of 2015 extends two key employment tax credits: the Work Opportunity Tax Credit (WOTC) and the empowerment zone tax credit. Details on the extensions in this Alert.

Article
Two Defense Contract Audit Agency memorandums indicate an increasing focus on expressly unallowable costs—not all of which must be stated in direct terms in a federal contract. Details in this Insight.

Alert
The Protecting Americans from Tax Hikes Act of 2015 extends a number of charitable giving incentives and modified other provisions relevant to not-for-profit organizations. Details in this Alert.

Alert
Year after year, we’ve waited for Congress to extend key tax breaks before year-end. This year’s legislation does the job and more, making a number of key incentives permanent and extending others for multiple years. Details in this Alert.

Alert
Each December, we’ve waited to hear whether Congress would again extend the R&D tax credit. It’s now permanently extended and retroactive for 2015, so you can plan multiple years’ expenses more effectively. Details in this Alert.

Article
Banks need to assess five risks as 2020 nears and bank directors look for ways to innovate with increasing consumer demands and competition. The risks are data security, regulatory risk, staffing, profitability, and bank survival.

Alert
The IRS increased the de minimis safe harbor expensing threshold for taxpayers without an applicable financial statement from $500 to $2,500 per invoice or item. The increase is generally effective for tax years beginning on or after January 1, 2016.

Article
A number of key developments and considerations came out of California’s 2015 legislative session. We cover key tax opportunities and changes for businesses and individuals for the 2016 filing season and beyond.

Article
2015 Q4 - Get ahead of current tax updates with this review of five issues affecting technology, clean technology, life sciences, and communications and media companies.

Article
San Francisco’s transition to a tax on gross sales has proved confusing for developers and investors who are susceptible to mistakes because of the inherent complexity of ownership structures. The multiyear phase-in is set to be complete by 2018.

Alert
The Bipartisan Budget Act of 2015 modifies several provisions pertaining to partnership audits. Those with under 100 partners may opt out under two methods. We give an overview of the new law to date in this Alert.

Article
Under the new uniform guidance for federal awards, organizations that pass federal funds through to subrecipients are required to monitor the use of those funds. We cover key aspects of this requirement and provide best practices.

Press Release
CAMPBELL, Calif., Nov. 23, 2015—Moss Adams LLP, one of the largest accounting and business consulting firms in the nation, today announced the addition of partner Mei Xu to its Silicon Valley office. Xu will provide clients with a range of tax- and transaction-related se...

Article
Mergers and acquisitions for the US wine industry by China-based investors have been slow to take off. This is in part because of the Chinese domestic economy, but it’s also due to a cultural divide between how the East and West conduct business.

Article
Will you meet your minimum distribution requirement this year? Can you carry net operating losses over from previous years? How can you reduce the tax rate on net investment income? Our year-end guide addresses all this and more.

Alert
The Financial Accounting Standards Board has set effective dates for its new leasing standard, which will require companies to recognize all leases as a right-of-use asset and corresponding liability rather than disclosing only some leases.

Article
Interest-charge domestic international sales corporations have waned now that the tax rate on qualified dividends has increased. But combined with an accounts receivable factoring arrangement, they still deliver substantial tax benefits.

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