Articles & Publications

The initial offer a business buyer makes to a seller is rarely set in stone. In most cases, the two parties must negotiate purchase-price adjustments (PPAs) — differences between the originally stated and the final price at closing. Why. Read More >>

The Tax Cuts and Jobs Act of 2017 (“TCJA”) adoption of Internal Revenue Code (“Code”) Section 1061 is targeted at hedge and private equity funds. The TCJA extends the holding period for favorable long-term capital gain treatment related to. Read More >>

Occupational, or employee, fraud is an ongoing hazard to businesses’ bottom lines. It can take several forms from skimming to billing schemes, corruption, and asset misappropriation. In their 2018 Report to the Nations, the Association of Certified Fraud Examiners. Read More >>

Most business owners spend a lifetime building their business. When it comes to succession, business owners need to weigh the benefits and detriments of a variety of potential exit strategies. This could involve selling to either a strategic or. Read More >>

A 529 plan has historically been used to cover various qualified college expenses, including tuition, enrollment fees, books, supplies, housing, online educational materials, tutoring or classes outside of the home, and educational therapies for students with disabilities. Under the. Read More >>

Manufacturers and distributors face rising costs of labor and benefits, burdensome government regulations and, more importantly, a shortage of skilled workers. In light of these human resource challenges, investing in automated equipment may seem like a smart alternative to. Read More >>

If you’ve been in business for any length of time, you’ve probably encountered the term “lean.” It emerged and gained popularity in the 1990s as the automotive, pharmaceutical and other industries sought to eliminate waste, increase value to their. Read More >>

In recent years, regulators have intensified their focus on retirement plan controls. Given this scrutiny, it’s critical that the proper procedures and controls are in place for your qualified plan. Operational compliance controls are an area of focus for. Read More >>

The ability to make and accept online payments and maintain databases (with detailed constituent profiles) offers obvious benefits to nonprofits under time and financial pressures. But it may also be subject to fraud attempts that can dodge your traditional. Read More >>

This time of year, when you hear someone speak about their “destination,” you’re likely to picture warm, sunny, sandy beaches. But HR Director Eileen Connor has a different destination in mind. “I’m all for enjoying a vacation, but it’s. Read More >>