Many employers expect that they will keep following some of the most popular provisions of the Affordable Care Act, even if the law is repealed and replaced, according to a Willis Towers Watson survey. Features that employers may keep include unlimited lifetime benefits and contraceptive care.
The AICPA Auditing Standards Board issued an interpretation Tuesday that describes conditions for practitioners who wish to perform and report on an attestation engagement in accordance with AICPA attestation standards in addition to another set of attestation standards.
The majority of Americans said in a recent Bankrate.com report they have some type of regret over how they have handled their financial affairs, with not saving enough for retirement topping the list at 22% of respondents. Other regrets include not saving for emergency expenses and accruing too much credit card debt.
Corporations with net operating losses or built-in losses should guard against ownership changes that can limit the use of those tax attributes. This article examines whether stock redemptions or transactions having the effect of stock redemptions may unintentionally cause an ownership change.
Data show that terrorism risk around the world is rising, and the bombing this week at a concert in Manchester, England, shows the potential for tragic consequences. Organizations should be vigilant in scanning the horizon for threats and updating plans to address terror concerns.
The "WannaCry" malware incident is just the latest alarm for companies to address cybersecurity risks through a clearly defined, flexible and robust risk management program. The AICPA's new cybersecurity risk management reporting framework establishes a common language for evaluating and reporting on organizations' cybersecurity efforts.
The first members of Generation Z are graduating from college and entering the workforce, and it would be a big mistake to expect them to behave like millennials.
The appeals court agreed with the Internal Revenue Service that a taxpayer was not entitled to challenge a penalty in a Collection Due Process hearing because it had already disputed the penalty in an administrative proceeding at the IRS Appeals office.
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