August 29, 2014

Six Things You Need to Know Before You Go Through a Valuation Analysis

What you need to know before a business valuation. There are many business valuation methods and the most accurate appraisals typically employ more than one method. Valuation reports should be written to well-recognized business valuation standards such as USPAP and SSVS. More

August 12, 2014

IRS Ruling Clarifies Fund Managers’ Ability to Use Certain Tax-Deferred Stock Rights

2014-08-12  By Peter Alwardt, CPA In its recently issued Revenue Ruling 2014-18 (Ruling), the Internal Revenue Service has clarified that nonqualified entities (typically offshore funds) as defined under Internal Revenue Code section 457A (section 457A) may issue nonqualified stock options and stock-sett


August 11, 2014

Pension Funding Relief Under MAP-21 to be Extended Until 2017

2014-08-11  By Peter Alwardt, CPA As part of the Highway Transportation and Funding Act of 2014 (the Act), which Congress passed on July 31 and President Obama is anticipated to sign into law, the pension smoothing provisions that were first enacted in 2012 under the Moving Ahead for Progress in the 21st


August 06, 2014

Unclaimed Property Alert for NJ Car Dealers

New Jersey's Self Audit and Compliance is an opportunity for auto dealerships to be in compliance with their unclaimed property reporting obligations. Failure to participate in New Jersey's Self Audit and Compliance carries significant risk. Learn more about benefits and penalties. More

August 05, 2014

Financial Services Insights – August 2014 – Five Issues for Hedge Fund Managers to Follow

Financial Services Insights – Five Issues for Hedge Fund Managers to Follow. Key topics and trends that should be top-of- mind for hedge fund operators. Trends in capital flows, alternative mutual funds / liquid alternatives, impending regulatory changes on bank leverage and more. More

August 05, 2014

Financial Services Insights – August 2014 – The Benefits of an Independent Board

The corporate governance of hedge funds is more closely evaluated today. Regulators are demanding more from investment advisors who manage hedge funds from a risk management and regulatory prospective. Factors to consider when selecting an independent board of directors. More

August 05, 2014

Financial Services Insights – August 2014 – A Changing Legal Landscape for Cayman

Cayman Islands legislative changes such as The Exempted Limited Partnership Law, The Contracts Law and The Directors Registration and Licensing Law. The Cayman Islands has signed key agreements which facilitate the FATCA registration and reporting process. More

August 05, 2014

Financial Services Insights – August 2014 – Impact of the Camp Tax Proposal (Tax Reform Act of 2014) on the Asset Management Industry

Ways and Means Committee Chairman Dave Camp (R-MI) releases plan to overhaul the tax code. Proposals of interest to the asset management community. Clarification of the Self Employed Contributions Act tax and Application of unincorporated business tax to state pension plans and more. More

July 28, 2014

Split on Important ACA Provision

Does the Affordable Care Act permit the IRS to provide tax credits for health insurance purchased through the health insurance marketplace? Two federal appellate courts ruled on the same health care reform issue and reached a differing conclusion. More

July 24, 2014

Accounting Standards Update No. 2014-09 Revenue from Contracts with Customers (“Topic 606”): What Investment Managers Need to Know

Accounting Standards Update Revenue from Contracts with Customers. What investment managers and and investment fund general partners need to know. Information on the new five-step revenue recognition process and examples of revenue excluded from the scope of Topic 606. More

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