Value is relative. Some assignments call for an appraisal of the entire entity on a controlling basis. Others require the valuation of a minority interest that may lack control...
To Discount or Not to Discount (That Is the Question)
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The Status of Temporary COVID Tax Relief Measures After the New Law
Before President Trump signed the latest economic stimulus law, several temporary COVID-19-related federal tax relief measures were set to expire on December 31, 2020. This...
COVID-19-Related Relief Is Signed Into Law
On December 27, President Trump signed the Consolidated Appropriations Act of 2021 (CAA), which provides pandemic relief, as well as other tax and health-related provisions. The...
A Dozen New Year’s Resolutions for Small Business Owners
Have you made any New Year's resolutions for 2021? Resolutions usually take the form of personal goals like eating healthier or getting rid of clutter around the house. But you...
FAQs About Tax-Free Disaster Relief Payments During the COVID-19 Crisis
Many people are struggling to make ends meet during the COVID-19 pandemic. Fortunately, some individuals qualify for federal-income-tax-free disaster relief and disaster...
Is EEOC Enforcement Reform Coming?
Although the Equal Opportunity Employment Commission (EEOC) is intended to be nonpartisan, run by a five-member Commission, a president can appoint a new chairman and...
When It Comes to Trusts, Silence May Be Golden
The idea of leaving a significant inheritance to your children or grandchildren may give you pause. Could the promise of wealth make your heirs act financially irresponsible or...
Overtime Pay Rules for Fluctuating Workweeks
If you pay employees who are nonexempt and who have fluctuating workweeks, there's a formula you can use to calculate their overtime pay. The formula is laid out in newly revised...
Employee or Independent Contractor? The Rules May Be Getting Simpler
From an employer perspective, using independent contractors provides greater flexibility in managing variable demands for particular services. And, frequently, those services can...
Audit Your Retirement Plan Before the Feds Do
It's a good idea for companies to self-audit their retirement plans to determine if there are any problems — before they hear from federal examiners. This way, they can protect...