Articles

Articles December 01, 2022 Clean Energy Tax Credits in the Inflation Reduction Act

The Inflation Reduction Act allocates over $300 billion to expand and extend existing energy-related tax credits and introduces several new tax credits.

Articles November 30, 2022 Seven Considerations When Laying Off Employees

Downsizing can one of the most devastating decisions a company and its employees can face. As such, it’s important layoffs be conducted in an empathetic and compliant manner.

Articles November 29, 2022 Economic Landscape for Real Estate Private Equity: Facing the Triple Threat of a Shifting Market

This article examines the Triple Threat 2022 has brought the real estate private equity market: higher interest rates, high inflation, and the probability of a recession, and offers a few considerations for managers.

Articles November 16, 2022 Using ILIT to Mitigate Tax Exposure on Life Insurance Earnings

The proceeds from your life insurance policy will be included in your taxable estate and therefore may be subject to estate tax. Instead, if you want to protect the proceeds from estate tax, consider owning your insurance in an irrevocable life insur…

Articles November 16, 2022 Take Two: 2022 Updated K-2 and K-3 Domestic Filing Exception

After a 2021 tax season that left many tax practitioners and investment managers of domestic pass-through entities in limbo, some clarity has been provided as to who has a responsibility to file Schedule K-2s and distribute K-3s to their partners.

Articles November 14, 2022 New Model to Protect Data in the Cloud: Secure Access Service Edge (SASE)

This content features a look at secure access service edge (SASE), an integration of wan-edge network capabilities and cloud-delivered security functions that are all managed and delivered in the cloud.

Articles November 14, 2022 Inflation Reduction Act Updates to the IRC Sec. 45L Tax Credit

This article features coverage of IRC Sec. 45L tax credits, available for eligible contractors (developers, builders, or homeowners) for the construction or rehabilitation of energy-efficient residential units or dwellings that are leased or sold.

Articles November 14, 2022 Internal Audit’s Role Within ESG

The role of internal audit within an organization has always been to help monitor and address its risks, whether financial, regulatory, technology, or operational. Thus, IA is uniquely posed to tackle ESG.

Articles November 14, 2022 Can You Trust the Trustee?

A look at the fiduciary responsibilities of trustees and executors to an estate’s beneficiaries. Included are red flags that may point to incidents of fraud by a trustee or executor.