Articles & Publications

  Ohio residents, part-time residents and nonresidents are eligible for a deduction of 50 percent of “Ohio small business investor income,” up to the first $250,000.  The maximum deduction allotted is $125,000.  Ohio small business investor income includes net. Read More >>

The Internal Revenue Service (IRS) recently published final regulations regarding the reduction or suspension of safe harbor contributions to 401(k) and 403(b) plans under the Internal Revenue Code (Code). These regulations revise and supersede the proposed regulations that were. Read More >>

  When people are going through their records at year-end for their tax returns or closing their books they typically have two questions: What do I need to keep? And how long should I keep it? As you are. Read More >>

When it comes to nonprofits, there are plenty of prying eyes out there. Of course, state authorities are keeping their eyes peeled (approximately 45 states regulate nonprofit fundraising). And the IRS has made nonprofit governance a major focus area.. Read More >>

In March 2011, we advised that the Financial Accounting Standards Board (FASB) and the International Accounting Standards Board (IASB) were considering dramatic changes to the accounting rules for leases exposure draft issued in August 2010, after significant concerns were. Read More >>