ARTICLES

Tax & Accounting News Articles

Jennifer S. Hill CPA

Aug 1, 20192 min read

House Approves Bipartisan Repeal of ACA’s “Cadillac” Tax

The House has approved a bipartisan repeal of the Affordable Care Act’s (ACA) so-called "Cadillac"excise tax on certain high-cost...

Jennifer S. Hill CPA

Jun 11, 20191 min read

Final Regulations Clarify Employment Tax Treatment of Partners in Partnership That Owns Disregarded

The IRS has released final regulations that clarify the employment tax treatment of partners in a partnership that owns a disregarded...

Jennifer S. Hill CPA

May 15, 20192 min read

Final Regulations Allow Truncated TINs on Forms W-2 Furnished to Employees

Final regulations allow employers to voluntarily truncate employees’ social security numbers (SSNs) on copies of Forms W-2, Wage and Tax...

Jennifer S. Hill CPA

Apr 18, 20192 min read

Final Regs Dealing With Lessees Claiming Investment Credit Disallow Basis Increases for Partners

Final Regs Dealing With Lessees Claiming Investment Credit Disallow Basis Increases for Partners and S Shareholders Making Income...

Jennifer S. Hill CPA

Mar 20, 20192 min read

Preventive Care High Deductible Health Plan Exceptions Expanded for Chronic Conditions

Effective July 17, 2019, the list of preventive care benefits that can be provided by a high deductible health plan (HDHP) without a...

Jennifer S. Hill CPA

Feb 14, 20192 min read

Continuity Safe Harbor Deadlines for Energy Credit Facility Construction May Be Tolled for National

Continuity Safe Harbor Deadlines for Energy Credit Facility Construction May Be Tolled for National Security Delays The continuity safe...

Jennifer S. Hill CPA

Jan 16, 20193 min read

Proposed Regulations Address PFIC Rules

The Treasury and IRS have issued proposed regulations on provisions dealing with passive foreign investment companies (PFICs). Proposed...

Jennifer S. Hill CPA

Dec 19, 20182 min read

Proposed Exception to MEP Unified Plan Rule

Proposed regulations would provide an exception to the unified plan rule for multiple employer plans (MEPs). The purpose is to reduce the...

Jennifer S. Hill CPA

Nov 14, 20183 min read

New Auditing Standards May Result In Possible Changes in Your Audit Engagement

As you plan for your next financial statement audit, changes in auditing standards may impact your engagement. Statements on Auditing...