• Prepared for the M&A transaction costs impact on your financial statement?

    As a result of additional regulatory requirements, merger and acquisition discussions and activity are increasing in the banking industry. Associated transaction costs incurred related to a merger or acquisition transaction can be significant. These costs can include fees for financial advice, legal services, due diligence services, and expenses to arrange debt financing and can greatly impact a company’s financial statement.
  • Deferred taxes on offshore fund incentive fees may not be dead after all

    In the recently published Revenue Ruling 2014-18, the Internal Revenue Service (IRS) concluded that certain nonqualified stock options (NSOs) or stock appreciation rights (SARs) would not be subject to the anti-deferral rules of Internal Revenue Code section 457A (section 457A). Generally, section 457A prohibits the deferral of income for service providers that perform services for nonqualified entities (i.e., foreign corporations based in offshore tax havens, entities substantially owned by tax-exempt organizations, or other tax-indifferent parties).
  • What’s new in the Affordable Care Act

    Since the healthcare law was passed, the number of changes to its implementation and rules has created confusion for not only employers, but also employees. Our recent webinar discusses the latest modifications and what they mean to you. Specifically, they address the employer mandate (pay-or-play rules), the impact of temporary employees on large employers, and disclosures and reporting requirements.