Thought Leadership

View From Below of Building with Balconies

Final QBI Real Estate Safe Harbor Rules Are Issued by the IRS

The IRS proposed a safe harbor earlier this year that would give owners or certain real estate interests the opportunity for a qualified business income (QBI) deduction. The Tax Cuts and Jobs Act (TCJA) created the QBI write-off for pass-through entities. The IRS has released final guidance (…

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House of Cards on Wood

The Connection Between Fraud and Geometry

Fraud experts have long suggested that the presence of three conditions, known as the “fraud triangle,” greatly increases the likelihood that an employee will commit fraud. Over the years, this conceptual framework has been expanded to become a “fraud diamond.” Understanding these models can help…

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