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Information on late-filed Form 5500-EZ penalty relief. The IRS has penalty relief for late filers of IRS Form 5500-EZ and is encouraging eligible small businesses that did not file certain retirement plan returns to take advantage of a low-cost penalty relief program.

Taxes on foreign investors in U.S. real estate and the extensive applicability of FIRPTA. Investors who are averse to FIRPTA compliance requirements are not necessarily excluded from participating in the real estate investment market but should consult a tax advisor.

Tax accounting for Insurance companies tax provision background and steps of tax provision. ASC 740 overview and basic principles of ASC 740. The tax provision formula and the four steps to the tax provision process.

FIFA pays no tax in Switzerland on World Cup revenues and according to Forbes, the FIFA 2014 World Cup will have generated 66% more in revenue than the 2010 World Cup. A look at U.S. tax requirements related to the World Cup with specific examples.

Key New Jersey tax changes that take effect for tax years ending on or after July 1, 2014. More non-resident partners of New Jersey partnerships are required to file New Jersey tax returns. Click-through nexus for sales and use tax purposes and more.

New York Tax Law raises concerns for New York corporations. The reduction in the corporate rate will be offset by the increase in the MTA surcharge. The New York tax law changes will also render many previous tax planning techniques obsolete.

Texas Tax Code explains that a taxable entity is primarily engaged in retail or wholesale trade if certain conditions are met. An issue arises when a taxable entity becomes a producer. Info on determining whether a taxable entity will be considered a producer of the products it sells.

MAP-21 allowed sponsors of defined benefit plans to smooth out the minimum funding requirements of their plans. Will plan sponsors pay the price of higher contributions in the future when the MAP-21 extension of the funding stabilization corridor expires?

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.

Vermont generally imposes sales tax on retail sales of tangible personal property. Under Vermont legislation, software accessed solely on a cloud platform does not fall within this definition and is not subject to Vermont sales and use tax.

Elements of an effective cybersecurity system and how companies can cultivate a culture of risk awareness. Mandatory cyber-risk education for key employees, remedial measures that should be taken once a cyber breach occurs and periodic risk assessments.

This article features content related to the main pillars of a successful franchise operation: operations, sales, finance, and strategic hires.

The Tax Cuts and Jobs Act altered how businesses treat their qualified R&E expenditures (IRC Sec. 174 expenses). This articles offers a look at proposed rules, as well as considerations during the M&A process. 

Currently the EB-5 program is an inexpensive and popular way of becoming a resident of a country – particularly the United States. However, beginning in 2017, changes are going to occur in the U.S.-based EB-5 Program.

A cybersecurity risk assessment enables a business to prioritize a responsive action to improve risk mitigation activities and ensure resource allocation. Tips to consider on cybersecurity risk impact, severity and mitigation. How to developing a cybersecurity risk management plan.

Cybersecurity and privacy what you need to know. This overview of cybersecurity risks and the profile of potential perpetrators will help you identify the risks specific to your business so you can create a cybersecurity risk management strategy specifically for your business.

Cybersecurity what you need to know. A Written Information Security Program addresses cyber security policy, procedures and guidelines. What is a Written Information Security Program (WISP)? Includes info on risk assessment, cybersecurity awareness training and more.

Through the rise in blockchain technology, tokenization may offer a means to add liquidity and trust to this marketplace while also affording different types of investors opportunities to buy into private companies early in their respective lifecycles.

Risk assessments are especially critical for public companies or those preparing for an IPO. Learn how SOX compliance can help safeguard your company's assets and reputation.

You did it; your company’s stock is now being publicly traded. This article takes a look at what that means for founders, executives and employees of the business.