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The 20% Pass-Through Deduction: Where Do We Stand Now?
(Forbes) - The motivation for the new deduction is clear: to allow these business owners to keep pace with the significant corporate tax cut offered by the Act.
June 2018 The Sky Is Falling – But Don't Give Up Your Spreadsheets Just Yet
(CPA Practice Advisor) - The accounting profession’s soothsayers are predicting that disruption is coming at us with the speed of a runaway locomotive.
Want to Hire Top-Notch Talent? Curiosity Beats Experience Every Time
(Inc.) - It's not what you know. It's how quickly you can learn.
Disguised-sale Partnership Regs. Withdrawn
(The Tax Adviser) - Under old Regs. Sec. 1.707-5(a)(2), to determine a partner's share of liabilities for disguised-sale purposes, the regulations prescribe separate rules for a partnership's recourse liabilities.
FASB Simplifies Accounting for Share-based Payments to Nonemployees
(JofA) - The accounting for nonemployee share-based payments was identified as an area for simplification from ideas submitted to FASB as part of the board’s simplification initiative; ongoing dialogue with the Private Company Council about improving share-based payment accounting.
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