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Brown Smith Wallace
 
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By Daniel J. Ward, CPA
Accounting for variable interest entities (VIEs) continues to be a source of frustration for private companies and their accountants.
By Ron M. Present, CALA, CNHA, LNHA, FACHCA
Since their inception, HSAs have followed the same, functional format. Offered in conjunction with a high-deductible health plan, they've acted as a short-term holding tank for employee dollars to cover medical expenses.
By Ron M. Present, CALA, CNHA, LNHA, FACHCA
The agency is looking to increase annual cost-sharing limits.
By Ron M. Present, CALA, CNHA, LNHA, FACHCA
For purposes of this transitional relief, the employer's size is determined without the application of any aggregation rules.
By Ron Steinkamp, Amy M. Ribick, CFE, CRMA
In 2013, COSO revised its 1992 Internal Control—Integrated Framework to include 17 principles associated with its five internal control components established in 1992.
By Allison L. Jasper, CPA
The IRS has announced that taxpayers may now submit renewal applications for Individual Taxpayer Identification Numbers (ITINs).
By Roy H. Kramer, CPA/PFS, CDFA, CDS, NSSA
After holding at $118,500 for 2016 and 2015, the Social Security Administration (SSA) has announced that the maximum amount of earnings subject to Old-Age, Survivors and Disability Insurance (OASDI) Social Security tax will rise to $127,200 in 2017.
By Todd M. Reich
The IRS has issued final and temporary regulations under Code Sec. 385 that establish threshold documentation requirements that must be satisfied in order for certain related-party interests in a corporation to be treated as debt.
By Scott M. Ngo, CPA, PFS, CFP
Of important note, reimbursements for tuition paid by someone else are ineligible for tax-free gift exclusion treatment.
By Robin R. Bell, CPA
As an individual or business, it is your responsibility to be aware of and to meet your tax filing/reporting deadlines.
By Ron M. Present, CALA, CNHA, LNHA, FACHCA
While the number of uninsured persons has dropped in the past five years, the implementation of the Affordable Care Act has not been an easy one. Karen Stern, Partner in Charge of the Entrepreneurial Services Group, discusses some issues small employers are facing, in this month's "Financial Fitness," as featured in Small Business Monthly
By Daniel J. Ward, CPA
On August 26, the FASB published an update to U.S. GAAP that aims to improve and clarify eight parts of existing guidance on cash flow statement presentation and classification.
By Ron M. Present, CALA, CNHA, LNHA, FACHCA
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?
By Ron M. Present, CALA, CNHA, LNHA, FACHCA
An unconditional opt-out payment is one an employee may accept with no strings attached.
By Ron M. Present, CALA, CNHA, LNHA, FACHCA
The IRS has now released the draft 2016 instructions for both the "B" and "C" versions of Forms 1094 and 1095. The agency uses the forms to enforce provisions of the Affordable Care Act (ACA).
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