Your search for ‘ORBA’ returned 1,092 results

The U.S. Supreme Court recently weighed in on an issue regarding a provision of the Bank Secrecy Act (BSA) that has split two federal courts of appeal. Its 5-4 ruling is welcome news...

Cyber thieves do not physically grab your keys or force an entry into your business, but the damage they do to your organization can be just as consequential.

When approaching each transaction, real estate professionals anticipate to achieve the best possible outcome. The property's net operating income (NOI) is often the first metric they will assess in determining the property's future cash inflow.

While rental vacancy rates rise and fall with the real estate market, property owners look for ways to mitigate their financial exposure ...

Two major accounting rule changes will soon go into effect and they are expected to have major impacts on how many manufacturers and distributors report their financial results.

The IRS Large Business and International (LB&I) Division is currently pursuing a "compliance campaign" against large land developers of residential communities for improper use

Monthly rental payments made by a lessee obviously constitute taxable rental income.

As the real estate market continues to gather steam, many owners of rental properties are again contemplating the sale or exchange of their holdings.

The Tax Cuts and Jobs Act has several provisions that may affect your not-for-profit organization. Major changes regarding UBIT, excise taxes and the impact on donor community are listed below:

When the IRS audits a retirement plan, it expects the plan sponsor to produce a plan document and amendments that have been signed by the relevant fiduciaries

We do not like to think about dying or becoming incapacitated due to illness, but it is important to be prepared.

Over the years, the rules governing IRA contributions have been relaxed somewhat to encourage greater participation.

Like many businesses, law firms often face the quandary of deciding to purchase or lease office space. While property ownership comes with several potential financial and tax benefits ...

In one part of the country, a not-for-profit health maintenance organization creates a for-profit subsidiary to offer health insurance unavailable through HMOs.

Plan sponsors of qualified retirement plans, such as 401(k) plans, are required to provide certain information to plan participants. Although plan sponsors often rely on recordkeepers,

Every six years the IRS requires plan sponsors to restate their plan document that governs how their plan operates, including eligibility, contributions, vesting, distributions and much more.

On Tuesday, December 19, 2017, the House of Representatives voted to pass the Tax Cuts and Jobs Act (TCJA). The Senate was expected to vote on the bill shortly thereafter.