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Challenges with Rehired Employees in Retirement Plans

The treatment of rehired employees in retirement benefit plans can be confusing. The main issue most plan sponsors face is…

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Aprio’s End of Year Tax Update

December 2022 Dear Reader, Aprio is privileged to offer our year-end tax planning guide for your consideration and use. Year-end…

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Executive Compensation Limit for 2023

Executive Compensation Limit for 2023 The Executive Compensation limit for government contractors, as established by Section 702 of the Bipartisan…

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Year-End Personal Financial Planning Tips for Dentists

At a glance Schedule your consultation with Aprio today The full story: The holiday season can be hectic for dental…

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Affordable Housing Developers: Key Updates About State Pass-Through Entity Tax Elections

At a glance Schedule a consultation with Aprio The full story: The tax world has been buzzing about pass-through entity…

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Supply Chains: Leveraging Blockchain can Enhance Transparency

At a glance Schedule a consultation with Aprio today. The full story: Supply chain management is essential to the smooth…

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Action Items D.C. Metropolitan Restaurant Owners Should Take Before Year-End

As 2022 is coming near a close, it is time for restaurant owners in the Washington D.C. metropolitan area to…

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Ready to Buy a New Restaurant? Consider 3 Factors First

At a glance Schedule a consultation with Aprio today The full story: Your restaurant is your livelihood and an extension…

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Key Cybersecurity Best Practices for Restaurateurs

At a glance Schedule a consultation with Aprio The full story: Did you know that one of the most dangerous…

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4 Flexible Recruiting Solutions for Growing Businesses

At a glance Schedule a consultation with Aprio today The full story: Organizations, particularly startups, that experience rapid or hyper-growth…

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R&D Road Trip: Exploring the 37 State R&D Tax Credits

At a glance The full story: The Federal Research and Development (R&D) Tax Credit offers a valuable incentive to eligible…

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How Dentists Can Avoid Costly Audit Mistakes

At a glance Schedule a consultation with Aprio today The full story: The word, “audit,” can strike fear in the…

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When are U.S. Government Contractors Eligible for the R&D Tax Credit?

At a glance The full story: Many companies often incorrectly assume that any work performed as part of the scope…

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Making the 13-Week Cash Flow Model Work for Your Business

At a glance Don’t go at it alone. Schedule a consultation today with an Aprio cash flow professional and obtain…

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4 Steps to Position Your Dental Associate for Success

At a glance Schedule a consultation with Aprio today The full story: You will reach many milestones in your journey…

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Create Value in Your Company with an ESG Lifestyle Change

At a glance Are you ready to start your ESG journey? Contact our team for a complimentary consultation. The full…

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6 Manufacturing Insights from Q4 2022 and What They Mean for You

As the US heads into an economic slowdown, overall manufacturing conditions are weakening as ISM indices are showing a reduction…

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Up to $26K Per Employee! What’s the Catch with the ERC?

At a glance The full story: In the mail. On the radio. In your Facebook feed. Ads for the employee…

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Critical Decision: State Pass-Through Entity Tax Elections

At a glance Schedule a consultation with Aprio The full story: Over the past year, we have been following the…

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2023 Welfare Benefit Plan Contribution Limits

The IRS recently released in Revenue Procedure 2022-38 the 2023 annual contribution limits for welfare benefit plans. The updated limits…

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Substantial Employee Retention Tax Credits Remain At Large

In response to the pandemic, the Employee Retention Credit (ERC) was created under the CARES Act in March 2020. The…

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Louisiana Allows Software Developer to Use Manufacturer’s Apportionment Formula

By: Jess Johannesen, SALT Senior Manager At a glance Schedule a free consultation today to learn more! The full story:…

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Wisconsin Requires Nonresident Withholding in Year of Income Despite Prior Year Losses

By: Jeff Glickman, SALT Partner At a glance Schedule a free consultation today to learn more! The full story: When…

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Pennsylvania Rules that Presence of Amazon FBA Seller’s Inventory Does Not Create Nexus

By: Aspen Fairchild, SALT Senior Associate At a glance Schedule a free consultation today to learn more! The full story:…

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4 Priorities for Business Leaders in the First 100 Days Following an Acquisition

At a glance Schedule a consultation with our team to start building your plan! The full story: After months of…

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Want to Give Your Team a Holiday Bonus? Beware of Payroll Tax Risks

At a glance The main takeaway: Many dental practice owners offer cash or checks to their employees during the holiday…

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Should Your Business Launch an NFT?

At a glance Main takeaway: Non-fungible tokens (NFTs) are one of the many emerging technologies coming out of the growing…

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2023 Dollar Limits on Compensation and Benefits Announced

The Internal Revenue Service has announced the 2023 cost-of-living adjustments for various limits affecting employee benefit plans. The more common…

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How Affordable Housing Developers Can Mitigate Ransomware Threats

At a glance Schedule a consultation with Aprio today The full story: Ransomware continues to be one of the fastest-growing…

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Final Ruling on Beneficial Ownership Information Reporting – What You Need to Know

At a glance The main takeaway: The Financial Crimes Enforcement Network (FinCEN) issued a final ruling that will require certain…

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The SBA Proposes to Change the Rules for Size & Status Bid Protests

The SBA Proposes to Change The Rules for Size & Status Bid Protests. In many cases, either intentionally or inadvertently,…

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The End Game: Critical Steps to Prepare Your Dental Practice for a Transition

At a glance Put your financial house in order: Dentists must ensure their financial statements are clean, accurate and consistent…

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Will Claiming the R&D Credit Result in an Audit?

At a glance The main takeaway: Claiming the R&D credit on a timely-filed return will not automatically trigger an audit,…

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HR Teams: 5 Remote Recruiting Improvements to Make

At a glance Schedule a consultation with Aprio today The full story: In the two-and-a-half years that have passed since…

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Texas Rules that Net Proceeds from Inventory Hedging Transactions are Included in Apportionment

By: Aspen Fairchild, SALT Senior Associate At a glance The main takeaway: In Texas, taxpayers are required to include the…

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Another California Case Addresses an LLC’s Liability for the State’s Annual LLC Tax

By: Betsy Goldstein, SALT Manager At a glance The main takeaway: If your LLC owns a non-managing, minority interest in…

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New York City Enacts Economic Nexus for Corporate Income Tax and Moves Up PTE Effective Date

By: Jeff Glickman, SALT Partner At a glance The main takeaway: Recent legislation amended New York City’s tax code to…

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Oregon Rules that Taxpayer’s Activity Exceeded Protection of Public Law 86-272

By Jess Johannesen, SALT Senior Manager At a glance The main takeaway: An Oregon Tax Court case addresses certain activities…

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Case Study: Tax Savings with Transfer Pricing & Compliance Solutions

About the Client: Aprio engaged an international supply chain logistics company that specializes in the warehousing space and is based…

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Activist Investors Who are Shaking Up Public Markets

At a glance Are you ready to build your social balance sheet? Contact our team for a free consultation. The…

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The Inflation Reduction Act – What US Companies and Individual Taxpayers Need to Know

At a glance The main takeaway: On August 16, 2022, President Biden signed the Inflation Reduction Act into law. The $750…

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Taxpayers – Act Fast if You Want to Benefit from the IRS COVID-Related Penalty Relief

At a glance The main takeaway: On August 24, 2022, the IRS announced it will waive failure to file penalties for…

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IRS Expands Digital Asset Question on Draft Version of 2022 Form 1040

At a glance Main takeaway: For tax year 2022, the IRS seeks to expand Form 1040 reporting to require disclosure…

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Dentists: 7 Steps to Create a Legacy That’s Built to Last

At a glance The main takeaway: Many dentists are preoccupied with the here and now of running their practices, but…

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To Sell or Not to Sell? Best Practices for Assessing a DSO Offer

At a glance Schedule a consultation with Aprio today The full story: Two things might be happening in your dental…

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Case Study: Optimizing Tax Efficiency and Restaurant Operations Using Transfer Pricing

About the Client: Aprio partnered with a successful restaurant group based in New York City. With its collection of fine…

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Texas Issues Sales Tax Guidance on Taxpayer’s Online Learning Platform

By: Betsy Goldstein, SALT Manager At a glance The main takeaway: Texas joins other states that have provided sales tax…

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Kentucky Joins States Taxing SaaS and Pennsylvania Codified Income Tax Economic Nexus

By: Aspen Fairchild, SALT Senior Associate At a glance Schedule a free consultation today to learn more! The full story:…

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