Insights &#038; Resources

Understanding Tiered Discounts

Tiered discounts in valuations performed for estate and gift tax purposes will almost always be met with a challenge by the IRS.

Phasedown of Hydrofluorocarbons

As the Environmental Protection Agency (EPA) addresses the effects of hydrofluorocarbons (HFCs), national production and consumption volumes are required to phasedown 85% by 2036.

Greenhouse Gas Emissions Scope 3: Upstream and Downstream Emissions

Scope 3 emissions include the same 6 GHGs that are inventoried in Scope 1 and Scope 2 but the difference is that they appear in the product’s value stream.

Greenhouse Gas Emissions Scope 2: Indirect Emissions From Purchased Energy

Scope 2 emissions are purchased from, and managed by, an off-site entity, such as an electric company, a localized grid or energy district.

Greenhouse Gas Emissions Scope 1: Direct Company Emissions

In our continuing series, we continue with Scope 1 emissions and take a deep dive into measuring and accounting for greenhouse gas emissions.

Is Your Business Ready to Measure and Report Its Greenhouse Gas Emissions?

Our Greenhouse Gas Series dives into the three different types of emissions used to delineate direct and indirect sources of greenhouse gas emissions.

Employee Stock Ownership Plan (ESOP) Tax Reference Guide

An employee stock ownership plan (ESOP) is a tax-advantaged way to sell a business to the employees of a company. An ESOP allows the employees of a company to be the beneficial (not legal) owners of a company’s equity.

Voluntary Markets Verification Services

Will Colorado’s New Data Privacy Law Affect Your Business?

Find out if your organization will be affected by the Colorado Privacy Act (CPA) that will take effect July 1, 2023.

Gas-tegrity Certification Service Sheet

Employee Stock Ownership Plan (ESOP) Reference Guide

An ESOP is a qualified retirement plan sponsored by a company, but unlike a 401K, an ESOP must invest primarily in the stock of the company sponsor and an ESOP may borrow money to finance the purchase of company stock.