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When a business owner is considering an exit plan, sometimes a strategic buyer is not the best fit. The owner might want to work for a few more years, or the strategic buyer might consider firing long-term employees because their positions duplicate those of other employees.

Question: Our company recently grew to become an applicable large employer (ALE) under the Affordable Care Act (ACA).

We're planning to eliminate coverage for spouses and dependent children under our company's group health plan. Do we need to offer COBRA to spouses and dependent children who are covered at the time we amend our plan?

The IRS has announced 2018 indexing adjustments for two key percentages under the Affordable Care Act.

If your business offers health insurance benefits to employees, there's a good chance you've seen a climb in premium costs in recent years — perhaps a dramatic one.

Based on inflation factors now available, the annual "luxury vehicle" depreciation caps for use in connection with vehicles first placed in service in calendar year 2017 can be projected.

In September, as lawmakers prepared to recess for November elections, they also passed several tax-related bills.

The Protecting Americans from Tax Hikes Act of 2015 (PATH Act) made permanent many popular but previously temporary tax breaks for individuals and businesses.

The Center for Audit Quality — an autonomous, nonprofit public policy organization composed of accounting professionals — has compiled a checklist of possible questions for audit committees...

The IRS is gearing up to outsource some taxpayer collection accounts to private collection agencies.

Passage of the "Tax Extenders" undeniably provided one of the major headlines – and tax benefits – to come out of the Protecting Americans from Tax Hikes Act of 2015 (PATH Act), signed into law on December 18, 2015.

Congress ended 2016 passing a few targeted tax bills, and lawmakers focused on the incoming Trump administration and tax reform in 2017.

The FASB's lease standard is the culmination of years of debate about how to make balance sheets more representative of companies' financial condition.

Are you frustrated by complex accounting jargon? In the July 2017 issue of The Accounting Review, the American Accounting Association (AAA) published findings from a study it conducted...

Compliance audit season is coming. Is your financial institution ready to face regulatory scrutiny in the wake of TILA-RESPA Integrated Disclosures (TRID) changes?

A business valuation will give you an estimate of what the fair market value of your business is, or what a hypothetical buyer would be willing to pay for your business

Earlier this year, the Department of Health and Human Services (HHS) finalized regulations implementing the Affordable Care Act's Section 1557.