Business Insights, Research & Perspectives

Looking to avoid paying OSHA fines for violations? Here are tips to ensure that you are compliant and prepared for a surprise visit from an OSHA inspector.

Universities can face a huge liability due to harm to students from negligence. Learn the steps to maintain your higher education student’s safety.

Both public and private companies have some major accounting updates that will affect their 2019 financial reporting. The following recaps what companies need to know to be prepared for year end, including the potential impact accounting changes could have on 2019 financial statements.

On December 2, 2019, the IRS issued Notice 2019-62, announcing the extension for providing the 2019 Form 1095-B and Form 1095-C disclosure statements to individuals to March 2, 2020. 

In addition, the IRS also reinstates the good faith compliance standard for the 2019 reporting year.

Section 6055 of the Code requires health insurance issuers, self-insuring employers, government agencies, and other providers of minimum essential coverage to file and furnish annual information returns and statements regarding coverage provided.  This Notice also provides some additional relief for those reporting individuals covered under 1095-B for the 2019 reporting year.

The IRS announced recently that enhanced estate and gift tax planning opportunities will not be clawed back once the provisions expire.

Data analytic tools offer a lot of promise, but in order for your organization to capitalize on the benefits of the technology, you need to ensure you have some groundwork in place. Here are a few steps to consider before implementing a data analytics program.

Treasury and the IRS are expected to release proposed rules in "early 2020" that would clarify certain limitations on the carried interest tax break, according to David Kautter, Treasury’s assistant secretary for tax policy.

Is your organization setting the bar for overhead expenses too low? The perceived harm of overspending on non-program related ventures could be stifling innovation in your organization. Here’s a guide on how to strike the right balance between budget and modernization.

Directors and officers (D&O) coverage plays a vital role in risk mitigation, but for some not-for-profits, the insurance option may go under the radar. The following provides a primer for what a not-for-profit’s executive leaders and board members should know about the role D&O coverage plays in protecting personal and organizational assets.

It is not possible for not-for-profit organizations and higher education institutions to prepare for all the risks they could face in the coming year. At some point, you have to make decisions about which risks have the highest chance of occurring or would have the highest monetary or operational impact if the risks happened.