To measure a defined benefits plan’s cost and obligations under U. S. GAAP, a sponsor must use assumptions that reflect its best estimate of the plan’s future experience.
The Internal Revenue Service has issued Publication 15 - Employer’s Tax Guide 2018, which incorporates changes to Social Security and Medicare and disaster tax relief applicable to taxable year 2018.
Half of middle market companies have bought or sold all or part of a business, or have merged with one. Read the takeaways from the National Center for the Middle Market (NCMM) survey.
No one can deny that 2017 was a momentous year for Puerto Rico. From the hopeful anticipation - or outright disdain - of new political administrations in the US and Puerto Rico, to the challenges of PROMESA and its Fiscal Oversight Board, many were the events that touched upon the varied areas of daily lives and shaped the days to come; and tax issues were not left unscathed.
Performance-driven risk management is a key characteristic of some of the world’s most successful companies. Integrated risk management is an essential step in achieving performance-driven risk management.
Income Tax Returns for individuals and corporations are due on or before the 15th day of the fourth month following the close of the entity’s taxable year. For calendar year taxpayers whose tax year ended on December 31, 2016 the corresponding due date this year is April 18, 2017.
