This AICPA® Employee Benefit Plan Audit Quality Center (EBPAQC) document includes discussions of the unique characteristics and structure of CIFs, how they are regulated, valuation methods, fees commonly charged and methods for determining them, disclosures made to plan sponsors, and references to the relevant accounting and auditing professional literature.
Topics Include: Caution When Correcting Late Deposits Addressing SOC 1 Report Carve-Outs AICPA Employee Benefit Plans Accounting, Auditing and Regulatory Update BDO Announces Executive and HR Services Group
Topic: 2014 Cost-of-Living Adjustments for Qualified Retirement Plans
A Business Valuation Newsletter for Business Owners and the Professionals Who Advise Them Long Term Growth: Have the Facts Changed? Recent political, fiscal and economic events in the United States have changed the fundamental relationship between the federal government and its citizens. Some say the changes, and their economic impact, are permanent – the cost…
Topics include: Definition of a Public Business Entity Accounting for Goodwill Accounting for Certain Receive-Variable On the Horizon Frequently Asked Questions
A Business Valuation Newsletter for Business Owners and the Professionals Who Advise Them The Changing Face of Private Equity Over the past few years, practitioners have seen an increase in requests to perform valuation assignments in connection with private equity funds. These requests include the valuation of interests in the companies that raise capital and…
We’re excited about the wonderful things we have in store for 2014 (yes, that includes working away on tax returns and financial statements, of course!). In the spirit of our “work together, play together” culture, we thought we’d share some of the things we’re most looking forward to this year. Let’s Get Inspired!
Topics include: Storing Capital in an Asset Class Perks, Pitfalls of M-U Properties Ground Leases: Intermediate Rentals Impact of Tangible Property Regulations on Real Estate Companies PErspective in Real Estate
A Business Valuation Newsletter for Business Owners and the Professionals Who Advise Them Personal Goodwill in Divorce Personal goodwill is an evergreen topic. It is continuously changing, especially in the divorce arena, because of the myriad of cases in the various states and jurisdictions and the attendant myriad of interpretations held forth in these cases….
Democrat and Republican Lawmakers Come Together in a Rare Moment of Bipartisan Cooperation By Andrew Meyers, CPA Overview During the 2013 special session of the Oregon State Legislature, citizen lawmakers from both sides of the aisle came together to pass HB 3601, in an effort to slow the growth of government pensions while funneling more…