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Your search for ‘Brown Smith Wallace’ returned 231 results

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  • Article

    Double Mortgage Interest Deduction Limit Allowed For Unmarried Taxpayers

    The IRS has announced that it will not dispute the holding of a federal appeals court decision regarding the limit on mortgage interest deductions under Code Sec. 163.
    United StatesTax
    Brown Smith Wallace
    Brown Smith Wallace
  • Article

    Agencies Provide Additional Guidance on HRA Integration

    A Health Reimbursement Arrangement (HRA) generally must be integrated with a qualifying non-HRA group health plan to satisfy the Affordable Care Act's (ACA's) annual limit prohibition and preventive services mandate. Integration must occur with respect to each employee, spouse and dependent covered by the HRA.
    United StatesFood, Drugs, Healthcare, Life Sciences
    Brown Smith Wallace
    Brown Smith Wallace
Article

Are Non-GAAP Measures Helpful Or Harmful?

U.S. Generally Accepted Accounting Principles (GAAP) are a set of rules and procedures that accountants typically follow to record and summarize business transactions.
United StatesAccounting and Audit
Brown Smith Wallace
Brown Smith Wallace
  • Article

    How Auditors Assess Internal Controls

    Why do auditors ask so many questions about their clients' internal controls? Assessing internal controls is part of today's auditing requirements. It helps identify risk factors — but the requirements...
    United StatesAccounting and Audit
    Brown Smith Wallace
    Brown Smith Wallace
  • Article

    Spotlight On Recent SEC Proposals

    The Securities and Exchange Commission (SEC) is asking for public comments on several key changes to its rules by the first quarter of 2016.
    United StatesCorporate/Commercial Law
    Brown Smith Wallace
    Brown Smith Wallace
  • Article

    2018 Health Coverage Benefit And Payment Parameters

    The agency is looking to increase annual cost-sharing limits.
    United StatesFood, Drugs, Healthcare, Life Sciences
    Brown Smith Wallace
    Brown Smith Wallace
  • Article

    Proposed Regulations Address Expatriate Health Plans and Benefits

    In June, the Department of Labor, Department of Health and Human Services, and the IRS jointly issued proposed regulations addressing various provisions of the Affordable Care Act (ACA).
    United StatesFood, Drugs, Healthcare, Life Sciences
    Brown Smith Wallace
    Brown Smith Wallace
  • Article

    White House And Capitol Hill Talk Tax Reform In 2017

    The change in administrations in Washington has generated a new focus on tax reform.
    United StatesTax
    Brown Smith Wallace
    Brown Smith Wallace
  • Article

    Congress Looks To Simplify Tax Laws

    The weeks leading up to Congress' summer recess may be decisive.
    United StatesTax
    Brown Smith Wallace
    Brown Smith Wallace
  • Article

    CMS Extends Renewal Policy For Some Noncompliant Policies

    Note to readers: Efforts are continuing in Washington to repeal and replace the Affordable Care Act. In early May, the House of Representatives passed a revised version of its replacement...
    United StatesEmployment and HR
    Brown Smith Wallace
    Brown Smith Wallace
  • Article

    Significant Changes Proposed For Form 5500

    Earlier this year, the Department of Labor (DOL), IRS and Pension Benefit Guaranty Corporation jointly proposed major changes to Form 5500.
    United StatesEmployment and HR
    Brown Smith Wallace
    Brown Smith Wallace
  • Article

    Form 5500 Overhaul Proposal Faces Uncertainty

    Note to readers: As of this writing, efforts are underway in Washington to repeal the Affordable Care Act. Both the Republican-majority House and Senate have approved a resolution...
    United StatesFood, Drugs, Healthcare, Life Sciences
    Brown Smith Wallace
    Brown Smith Wallace
  • Article

    Health Care Value Networks: Changing Industry Focus From Volume To Value

    The transition to a health care delivery model that positions care and payment based upon the value of the care is a dramatic change from the traditional method of being paid based upon the volume of care provided.
    United StatesFood, Drugs, Healthcare, Life Sciences
    Brown Smith Wallace
    Brown Smith Wallace
  • Article

    IRS Releases Draft Instructions For 2017 Forms 1094 And 1095

    They use the forms to report coverage information in accordance with Internal Revenue Code Section 6055.
    United StatesFood, Drugs, Healthcare, Life Sciences
    Brown Smith Wallace
    Brown Smith Wallace
  • Article

    Tap The Brakes: Cadillac Tax Delayed, But Challenges Remain

    There are still plenty of health care challenges with which to contend.
    United StatesFood, Drugs, Healthcare, Life Sciences
    Brown Smith Wallace
    Brown Smith Wallace
  • Article

    Major Tax Changes Expected Under Trump Administration

    The election of Trump, along with GOP majorities in the House and Senate, is expected to give momentum to tax reform in 2017.
    United StatesTax
    Brown Smith Wallace
    Brown Smith Wallace
  • Article

    Changes to Section 831(b) Impact Small Insurers

    As mentioned above, how the grantor trust rules will be applied to the diversification rules is also unclear.
    United StatesInsurance
    Brown Smith Wallace
    Brown Smith Wallace
  • Article

    Final Regs On ACA Implementation

    This past November, the IRS, Department of Labor and Department of Health and Human Services jointly issued final regulations covering a variety of topics related to the implementation of the Affordable Care Act.
    United StatesEmployment and HR
    Brown Smith Wallace
    Brown Smith Wallace
  • Article

    What Will The New Lease Standard Mean For Your Balance Sheet?

    The Financial Accounting Standards Board (FASB) has decided to wrap up a decade of controversy with a new accounting standard on leases.
    United StatesFinance and Banking
    Brown Smith Wallace
    Brown Smith Wallace
  • Article

    Proposed Regs Clarify Opt-Out Payments And Plan Affordability

    An unconditional opt-out payment is one an employee may accept with no strings attached.
    United StatesFood, Drugs, Healthcare, Life Sciences
    Brown Smith Wallace
    Brown Smith Wallace
  • Showing 181–200 of 231 results

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