United States: Actuarial Services

The Internal Revenue Service (IRS) is undergoing a period of change.

Our first article in this series discussed the reasons and benefits of performing project audits. This follow-up article discusses the types of audits and ties back to the first article's specific reasons for each audit.

New leadership and agenda priorities at the U.S. Securities and Exchange Commission (SEC) are likely to cause some investors to rethink potential exit strategies...

The U.S. Supreme Court in RadLAX Gateway Hotel, LLC v. Amalgamated Bank

In a unanimous decision, on May 29, 2012, the Supreme Court of the United States upheld an important protection against "cramdown" afforded to lenders in Chapter 11 cases.

On May 29, 2012, the U.S. Supreme Court, in a unanimous decision, resolved a high-profile circuit split regarding the right of secured creditors to credit bid in an asset sale under a chapter 11 plan.

For accounting leaders and financial reporting teams, Riveron accounting advisory professionals round up the latest insights, examine evolving accounting standards, and explore relevant business trends.

On June 9, 2025, the IRS released Rev. Proc. 2025-23, which updates the list of accounting method changes — previously in Rev. Proc. 2024-23 — that qualify for the automatic change procedures under Rev. Proc. 2015-13.

New leadership and agenda priorities at the U.S. Securities and Exchange Commission (SEC) are likely to cause some investors to rethink potential exit strategies...

Nonprofit organizations that sponsor retirement plans such as 401(k) and 403(b) plans are subject to two separate, but related, newly finalized U.S. Department of Labor regulations regarding disclosure of retirement plan fees that will become effective soon: (1) vendor-to-plan disclosure, and (2) plan-to-participant disclosure.

In the nearly seven years since the United States Bankruptcy Code was amended to include a new Chapter 15 to address cross-border insolvencies.

The IRS has finalized regulations (T.D. 9582) regarding whether the order in which a trust or estate distributes income to charity under its governing instrument will be respected for federal income tax purposes.