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
It’s difficult to know what to do when you identify a potential instance of fraud, let alone how to address it professionally and effectively. Here’s how to set the right tone, address red flags, and aid in an investigation.

Article
Risk is complicated. That’s why it’s important to set up controls that also include your third-party service providers. COSO provides a framework that can help you outline and implement a plan to identify, assess, respond, and monitor your risk.

Article
Every organization can improve performance and achieve greater success by implementing four attributes, known as the Golden Formula: plan, perform, people, communicate. This Insight details how to put a strategic plan in place.

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.

Article
Wildfires across the West have been devastating this year. While there’s always loss, it doesn’t have to be 100 percent loss and may in fact result in tax savings with IRC Sections 165 (casualty loss) and 1033 (involuntary conversion).

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.

Press Release
SEATTLE, Oct. 15, 2015—Moss Adams LLP, one of the largest accounting and business consulting firms in the nation, today announced that one of its partners, Andy Mattson, was appointed chair of the American Institute of Certified Public Accountants (AICPA) Internal Revenu...

Alert
A ruling by an Illinois circuit court expands the state’s nexus standards such that out-of-state businesses may be subject to Illinois tax even if they don’t have a physical presence in the state. We cover the ruling in this Alert.

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
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.

Alert
The Financial Accounting Standards Board (FASB) issued a new accounting standards update (ASU 2015-16) that simplifies some accounting for measurement-period adjustments.

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
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
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.

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...

Alert
An amendment to FASB accounting standards eliminates the requirement to categorize certain investments within the fair-value hierarchy when fair value is measured using the practical expedient. This Alert covers the details and effective dates.

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.

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