The choice of entity is among the most important decisions facing taxpayers when starting a business or investment activity. The choice of tax entity generally includes a C corporation, S corporation ...
On July 15, 2020, the Department of the Treasury and the Internal Revenue Service (collectively, Treasury) published in the Federal Register final regulations under Section 250 that provide guidance ...
On August 21, the IRS issued Notice 2018-68 to provide further guidance on certain changes made to the $1 million deduction limit under Section 162(m). Prior to amendments made by Tax Reform (also ...
Organizations have spent years redesigning performance processes to support employee development, strengthen talent decisions, and improve business performance. The harder challenge today is helping ...
On September 2, 2026, President Donald Trump signed the Continuing Resolution (CR) passed by Congress to fund the federal government through December 11, 2026. Although the legislation is primarily ...
A guide and readiness checklist for BSA-covered institutions, investment advisers, permitted payment stablecoin issuers, and certain real estate closing and settlement professionals. Current as of ...
U.S. Customs and Border Protection has indefinitely suspended the duty-free de minimis entry exception, imposed new reporting and entry requirements for postal shipments, and is testing a new ...
Employee stock ownership plans (ESOPs) have become an increasingly compelling exit strategy for business owners, offering unique flexibility, potential tax advantages, and long-term benefits. While ...
Amendments to the European Union’s Corporate Sustainability Reporting Directive (CSRD) adopted through the Omnibus process simplify and streamline key requirements of the legislation. In this piece, ...
These predictions point to one overarching truth: Uncertainty is the new norm as disruptive events increase in scale and frequency. To thrive, companies need strategic resilience — the ability to ...
Given the complexity of the sourcing rules, available credits, and interaction with Washington’s capital gains tax regime, early modeling and strategic planning will be critical. BDO will continue to ...
The IRS recently issued Notice 2026-16, providing interim guidance to address the new Section 168(n) depreciation allowance and announcing that it plans to propose regulations consistent with the ...
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