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By Ron Steinkamp
Government organizations rely on outside third-parties to provide the goods and services they need to operate effectively. Contracting with an outside third-party exposes these organizations...
By Anthony J. Munns, FBCS, CITP, CIRM, CISA
Thousands of computer users in more than 150 countries were confronted with a screen demanding $300 to restore their files on Friday, May 12.
By Daniel J. Ward, CPA
In May 2016, the Securities and Exchange Commission (SEC) began allowing private companies to raise as much as $1 million per year from everyday investors. How?
By Ron M. Present, CALA, CNHA, LNHA, FACHCA, Anthony J. Munns, FBCS, CITP, CIRM, CISA
My company is an applicable large employer (ALE) with a self-insured health plan.
By Ron M. Present, CALA, CNHA, LNHA, FACHCA
Meanwhile, much of the focus in Washington has been the impact of the ACA and its replacement (or revision) on people not covered by employer plans.
By Ron M. Present, CALA, CNHA, LNHA, FACHCA
Most of the attention regarding health care reform has focused on the prospective repeal and replacement of the Affordable Care Act
By Daniel J. Ward, CPA
When the Financial Accounting Standards Board (FASB) proposed adding a number of disclosure requirements to the guidance for income taxes, the board sought to balance the cost of the proposed changes with investors' interest in getting more information about tax liabilities.
By Ron M. Present, CALA, CNHA, LNHA, FACHCA
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.
By Ron M. Present, CALA, CNHA, LNHA, FACHCA
Note to readers: As of this writing, efforts are still underway in Washington to repeal the Affordable Care Act. Please bear this in mind as you read the article below, and consult your benefits advisor for the latest developments.
By Ron M. Present, CALA, CNHA, LNHA, FACHCA
As of this writing, the Trump administration and Republicans in Congress continue to grapple with how to repeal and replace the Affordable Care Act (ACA).
By Darla Hemmann, CPA
The long-awaited Republican health care plan to repeal and replace Obamacare, titled the "American Health Care Act" (AHCA), was released by House Republicans on Monday, March 6.
By Robert W. Haggerty, CPA
The filing season is the most active time of the year for tax scams. These scams take every shape and form, ranging from telephone calls to individuals to sophisticated schemes targeting employers and businesses.
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. This calendar summarizes important tax reporting and filing data for individuals, businesses and other taxpayers for the month of March 2017.
By Pam Huelsman, Amy T. Jackson, JD
Nexus is the necessary connection with a state that allows the state to impose an income or sales and use tax.
By Ron M. Present, CALA, CNHA, LNHA, FACHCA
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 to begin repeal proceedings, while President Trump has issued an Executive Order calling for the law's "prompt repeal."
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