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This article takes a look at the ongoing negotiations between the owners and players of Major League Baseball, who are currently trying to figure out to divvy up the finances for an abbreviated (hopefully) upcoming season. While COVID-19 is, tragically, a whole new ballgame, the conversation around who gets what has been going on since the advent of the sport.

As the auditor for Major League Soccer, EisnerAmper observed the recent drawing for the team brackets for the upcoming “MLS Is Back” 26-team tournament scheduled for July 8 to August 11 in Orlando, Florida.

The question of how to account for PPP loans has been addressed by the AICPA, who has provided non-authoritative guidance on how a nongovernmental entity should account for a forgivable loan received under the PPP.

A virtual multifamily roundtable for garden apartment and multifamily property owners, operators and investors based in NJ and NY covered a wide array of topics such as collections, occupancy, safety, acquisitions and more.

The COVID-19 pandemic has resulted in, among other items, a number of filing and other tax due dates being extended to take into account the personal and business dislocations caused. The rules governing qualified opportunity funds (“QOFs”), a major product of the Tax Cuts and Jobs Act of 2017, are no exception.

Part three of a multi-part series demonstrating the economic impact the COVID-19 pandemic has had on the U.S. economy.

The Paycheck Protection Program Flexibility Act of 2020 (“PPPFA”) will provide additional flexibility to many borrowers attempting to maximize the benefits provided by the PPP, established as part of the CARES Act

The IRS recently provided retirement plan participants, beneficiaries, and plan administrators with temporary relief from the requirement to be physically present for any participant election that is to be witnessed.

Ireland, as a jurisdiction for alternative investment funds, offers an excellent entry point to Europe and access to over 500 million consumers. This content takes a look at some of the reasons the nation is now the largest hedge fund administration center in the world, with over 40% of global hedge funds being serviced there.

Due to the recent economic downturn related to the COVID-19 pandemic, many stock prices have been negatively impacted which may cause certain share-based arrangements to be underwater, wiping away any or much of their value for service and market-based awards. In addition, performance targets relating to revenues, net income and EBITDA established at the beginning of the year may not achievable at year-end. This article examines options for companies who may be facing this dilemma.

Financial institution regulators have released guidance for financial institutions and their customers in response to the COVID-19 encouraging financial institutions to work prudently with borrowers and to describe the agencies’ interpretation of how current accounting rules under U.S. GAAP apply to certain COVID-19-related loan modifications.

A discussion with Michael Storm Jeske, the founder of III Macro, featuring an overview of the outlook for alternative investments.

The Committee on Foreign Investment in the United States is the government body responsible for reviewing transactions for their potential impact on national security. The COVID-19 pandemic has impacted their ability to review transactions as quickly as they had in the past. This article takes a look at numerous considerations dealmakers must take into account if a transaction is completed and may require review by CFIUS.

This article focuses on two of the issues faced by businesses during COVID-19 and their employees concern nexus, where the business needs to file tax returns, and the sourcing of employee wages for personal income tax purposes.

This article examines how a provision of pre-CARES Act tax law may provide taxpayers with significant tax and cash flow relief during the COVID-19 pandemic – namely, IRC Sec. 165(i), entitled “Disaster Losses.”

A few best practices when it comes to the impact of COVID-19 and real estate accounting practices, including the FASB’s decision regarding Topic 606, Revenue from Contracts with Customers, and Topic 842, Leases.

EisnerAmper hosted a Real Estate Principals Virtual Roundtable for industry leaders doing business in Los Angeles. Topics included the impact on rent collections, the prospect for new opportunities, and transitioning back to the office.

This content focuses on how, with the turbulent markets during COVID-19 impacting performance of much of the alternative investment industry, fund managers must be able to demonstrate how their investment process is repeatable in all environments. Other topics of discussion in the panel included trends in capital raising during the pandemic, what investors are looking for in proposals and the importance of diversity within an organization.

The virtual “How Do We Reopen the Economy?” event hosted at EisnerAmper’s San Francisco office centered on the impact of COVID-19 on the retail sector and a few things companies should consider to weather the storm and adapt to the new normal.

This article focuses on opportunities and advantages family offices will want to consider available through migrating their investment data to the cloud. Through leveraging cloud technology and having everything in one centralized place, not only can the data be reconciled quickly but wealth managers can receive near real-time view of all their investments to make smart investment decisions to preserve the entirety of the family enterprise.