New IRS guidance on health FSAs and dependent care assistance programs

by RSM US LLP | Feb 22, 2021

Insights and Resources < Back to Insights and Resources New IRS guidance on health FSAs and dependent care assistance programs TAX ALERT  |  February 22, 2021 Authored by RSM US LLP On Feb. 18, 2021, the IRS published Notice 2021-15 which provides guidance on...

Ship builder fails research credit process of experimentation test

by RSM US LLP | Feb 22, 2021

Insights and Resources < Back to Insights and Resources Ship builder fails research credit process of experimentation testDirect supervision / Support NOT Qualified Research TAX ALERT  |  February 22, 2021 Authored by RSM US LLP IntroductionThe United States Tax...

House bill would ban carried interest tax benefits for asset managers

by RSM US LLP | Feb 18, 2021

Insights and Resources < Back to Insights and Resources House bill would ban carried interest tax benefits for asset managers TAX ALERT  |  February 18, 2021 Authored by RSM US LLP A new House bill would repeal most of the remaining tax benefits for carried...

Maryland pass-through entity tax workaround clarified under new law

by RSM US LLP | Feb 18, 2021

Insights and Resources < Back to Insights and Resources Maryland pass-through entity tax workaround clarified under new law TAX ALERT  |  February 18, 2021 Authored by RSM US LLP On Feb. 16, 2021, Maryland Gov. Larry Hogan signed Senate Bill 496 to amend the...

Research expense changes are rapidly creeping up

by RSM US LLP | Feb 17, 2021

Insights and Resources < Back to Insights and Resources Research expense changes are rapidly creeping upDeferred TCJA provisions to research expense are under a year away INSIGHT ARTICLE  |  February 17, 2021 Authored by RSM US LLP In just under a year, sweeping...