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Defining involuntarily termination for the ARPA COBRA subsidy

Defining involuntarily termination for the ARPA COBRA subsidy

September 10, 2021

Many employers must provide COBRA coverage to departing employees. Recent IRS guidance addresses how to define involuntary termination in relation to the 100% COBRA premium subsidy.

Claiming a theft loss deduction if your business is the victim of embezzlement

Claiming a theft loss deduction if your business is the victim of embezzlement

September 9, 2021

If your business is victimized by theft, embezzlement or internal fraud, you may be able to claim a tax deduction for the loss. But there are requirements that must be followed as one U.S. Tax Court decision illustrates.

Want to find out what IRS auditors know about your business industry?

Want to find out what IRS auditors know about your business industry?

August 31, 2021

If you own or operate a business, you may not know that the IRS has “Audit Techniques Guides” for certain industries and tax issues. IRS examiners use them to prepare for audits and you can read them too. Here’s how.

COVID-related leave-sharing programs remain viable

COVID-related leave-sharing programs remain viable

August 30, 2021

Employers offering or considering leave-sharing programs related to COVID-19 charities should read up on recent IRS guidance.

Financial reporting issues to consider in “going private” transactions

Financial reporting issues to consider in “going private” transactions

August 27, 2021

Is it time to take your company out of the public eye? Public companies may be considering delisting to lower costs and reduce outside scrutiny. Here are some critical issues to factor into this decision.

Getting a divorce? Be aware of tax implications if you own a business

Getting a divorce? Be aware of tax implications if you own a business

August 24, 2021

Divorce may have tax implications for the spouses involved, especially if one or both of them owns a business. Here are some of the issues involved.

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