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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."
By Ron M. Present, CALA, CNHA, LNHA, FACHCA, Matthew Powell
Note to readers: 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...
By Ron M. Present, CALA, CNHA, LNHA, FACHCA
IRS Form 8941, "Credit for Small Employer Health Insurance Premiums," is used by eligible employers to calculate the small business health care credit.
By Ron M. Present, CALA, CNHA, LNHA, FACHCA
Question: We're a small employer and would like to make health coverage available to our employees through the Small Business Health Options Program (SHOP).
By Ron M. Present, CALA, CNHA, LNHA, FACHCA
Late last year, the IRS announced limited relief for required information reporting under the Affordable Care Act (ACA).
By Martin Doerr, Robin R. Bell, CPA, Cathy B. Goldsticker, CPA
Our 2017 Quick Tax Facts guide (to manage your 2016 taxes) helps you organize your tax activities and simplify complex tax laws.
By Martin Doerr
In the linked podcast, Doerr discusses: What can be expected under the Trump Administration when it comes to tax reform / When any changes are expected to be enacted / Whether the changes could be retroactive / Advice for individuals and businesses to address the potential changes / Whether the Supreme Court nomination of Neil Gorsuch will have any tax implications
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