The flow of legislation affecting the administration of retirement plans can move rapidly, making remaining up-to-date and in compliance a challenge. As author Mark Swanson explains, the 2008 Recovery Act provides welcome relief for plan participants and sponsors.

Taxpayers have relied on restricted management accounts (RMAs) as part of their estate plans for years.

The 401(k) plan remains one of the best savings options available, especially for long-term retirement goals, but many employees still do not participate.

Electronically stored information (ESI) continues to take center stage in all types of litigation, from bankruptcy to tort.

Occupational fraud drains billions of dollars from American businesses every year. As authors Michael Vian and Daniel Levin note, however, there are steps business owners can take to reduce the risk.

New merger and acquisition accounting rules under Statement of Financial Accounting Standards (FAS) No. 141(R), “Business Combinations,” continue the shift of the Financial Accounting Standards Board (FASB) toward fair value accounting and introduce new complexities in determining the fair value of acquired businesses.

Due diligence and integration planning typically are viewed as distinct activities within the overall merger and acquisition (M&A) process – each performed by separate teams.

The continuing merger and acquisition activity in the middle market stems in part from private equity and strategic investors' targeting larger quick-service restaurant (QSR) franchisees.

Legal, financial, and accounting advisers are dusting off the U.S. Bankruptcy Code and addressing the prospect of their clients and related entities becoming financially troubled or even insolvent.

The mass disasters that struck thousands of Americans in recent years have brought renewed attention to the critical role attorneys’ play in property and business interruption claims. Savvy attorneys understand the needs of potential clients, on both sides of a claim, as well as the advantages they offer such parties.

With an announcement in August 2008, the U.S. Securities and Exchange Commission (SEC) moved the United States closer to adopting International Financial Reporting Standards (IFRS).

Government employees must grapple with many of the same pressures that drive anyone to commit fraud, but there are additional influences at work in government operations. Here, authors Emy Neuman-Javornik and Brenda Buetow discuss how managers may be able to identify those who are likely to succumb to the temptation to commit fraud.

The Financial Accounting Standards Board (FASB) made changes for measuring and disclosing fair value and for recognizing and presenting other-than-temporary impairment (OTTI) charges with the issuance on April 9 of three FASB Staff Positions (FSPs).

Dealership Flash offers up-to-date information on issues affecting retail dealers.

A new ethics standard for certified public accountants will likely create ripples in the legal pond, too. The standard, intended to preserve CPA independence, could preclude accountants from providing expert witness testimony and forensic services in certain circumstances.

Plaintiffs in MHC Mutual allegedly purchased securities issued by United Western Bancorp, Inc. in a public offering held September 17, 2009.

Economic conditions over the past year have forced an increasing number of companies to file for reorganization under Chapter 11 of the U.S. Bankruptcy Code.

This year has seen a resurgence in deal–making activity around the world. This resurgence is being fueled by cheap debt, increased boardroom confidence and the return of growth after the 2008 financial crisis.

What are the risks when the federal government insists that organizations quickly spend billions of dollars?

In the fervor of conducting trade globally, U.S. companies may inadvertently expose themselves to risk by having inadequate policies, procedures, and monitoring controls to prevent and detect corrupt payments to foreign officials.