On Thursday, June 11th the Governmental Accounting Standards Board (GASB) issued a proposed technical bulletin to clarify accounting and financial reporting issues related to the Coronavirus Aid, Relief, and Economic …

Discussion of UBI on Qualified Employee Parking Under the Tax Cuts and Jobs Act of 2017, certain fringe benefits provided to employees of tax-exempt organizations generate Unrelated Business Income if …

ILITs and IDGTs: The Renewed Case for Old Friends When Congress passed the American Taxpayer Relief Act of 2012 (“ATRA”), the unified credit for gift and estate tax became permanently …