Insights & Resources

The Alabama Department of Revenue issued three executive orders to ease the availability of automobile fuel after Hurricane Ida.

The recently passed $1 trillion Infrastructure Investment and Jobs Act includes a proposal to reinstate Superfund excise taxes on the sale and import of certain chemicals as an offset to the bill’s spending provisions.

The Financial Accounting Standards Board (FASB) recently released Accounting Standards Update (ASU) 2021-05, which eliminates the requirement for lessors to recognize a day-one loss for certain sales-type or direct financing leases.

Created as part of the Tax Cuts and Jobs Act of 2017, the Qualified Opportunity Zone program created tax incentives for certain investments in lower income areas.

Questions about the shelf life of a fair market value (FMV) opinion can arise when the parties seek certainty about compliance with government regulations or wish to maintain arrangements that are financially viable to all parties.

New Mexico recently changed the reporting location for its gross receipts tax and compensating tax to destination-based sourcing for most goods and certain services. The changes took effect July 1, 2021.

A long-awaited, thoughtful and clear document, Kubernetes Hardening Guidance, was published recently by the National Security Agency (NSA) and the Department of Homeland Security’s (DHS) Cybersecurity and Infrastructure Security Agency (CISA).

California Governor Gavin Newsom signed into law budget legislation that includes a workaround of the $10,000 federal cap on state and local tax (SALT) deductions implemented under the Tax Cuts and Jobs Act (TCJA).

Professionals tasked with performing health care appraisals still face circumstantial challenges when performing their work fifteen months after the pandemic began. While a lot has changed, the basics of valuation have not.

Often, when budgets and financial performance are evaluated, fund balances and changes in fund balance are scrutinized.

The governments of the United States and the U.K. agreed that residents of the U.K., Mexico, and Canada will continue to receive favorable tax treatment under the U.S.-U.K. income tax treaty.

NCAA member institutions are required to submit financial data detailing operating revenues and expenses related to its intercollegiate athletics program on or before January 15 after the end of the institution’s fiscal year.