The Securities and Exchange Commission’s (SEC) finalized cybersecurity rules expand public companies’ cyber risk management and disclosure responsibilities. A host of new requirements not only mandate timely disclosure of material…
Employee turnover often triggers a wave of issues for a company and its human resources department. Even 401(k) retirement plans — one of the most sought-after employee benefits — can…
“An exemption from UNICAP? And no limitation on the amount of business interest expense I can deduct? Sign me up!” Many taxpayers (and their tax return preparers) have eagerly embraced…
Two significant regulatory changes to retirement plans require immediate attention from plan sponsors, both to ensure current operational compliance and to comply with upcoming deadlines. Many long-term, part-time (LTPT) employees…