Tax Cuts and Jobs Act
IRS Guidance on Exec Comp Changes Falls Short
A notice on how to apply tax-deductibility changes included in the recent tax-reform law may leave open more questions than it answers.
Is It Time to Rethink Pension Contributions?
Recent and near-future gains in funded status aside, plan sponsors should formulate policies to address likely higher minimum contributions going forward.
Tight Labor Market Doesn’t Move Wage Needle
Even with low unemployment and this year's tax windfall, employers are planning essentially flat salary increases for 2019, studies show.
Tax Options Abound for U.S. Multinationals
While companies wait for 2018 tax reform rules to be finalized, now is the time to be thinking about strategies for repatriating cash from abroad.
Five Steps for Pass-Through Firms amid Tax Reform
What determines whether a pass-through firm will be entitled to a 20% on qualified business income under the Tax Cuts and Jobs Act?
The 2018 CFO State Tax Survey: Land of Confusion
States’ adjustments to the federal tax cuts present new obstacles to compliance.
Will New Tax Law Uproot Overseas Financial Structures?
The TCJA may force some U.S. companies to reconsider their strategy of shifting profits to affiliates in low-tax jurisdictions.
Tax Managers Forecast Tax Windfall Allocation
Almost all U.S. companies that benefit financially from the new tax law will ramp up domestic capital investment, tax managers say.
CFO Optimism Is Sky High, But Also At Risk
Tax changes, cash management, M&A fever, and the talent squeeze are among the chief challenges CFOs are facing in mid-2018.
AICPA Seeks Clarity on Meals, Other Expenses
The association asks the government for "immediate guidance" on whether business meals continue to be deductible under the new tax law.
Repatriated Cash Should Boost R&D Spending
The new tax break on repatriated foreign earnings will spur increased R&D, a study of an earlier tax holiday suggests.