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Coronavirus

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COVID-19’s Impact on Collegiate Athletics

Higher education has undoubtedly been one of the most significantly impacted industries across the United States related to the coronavirus pandemic. This

OMB Issues Final 2020 Compliance Supplement

On August 18, the Office of Management and Budget released its final 2020 Compliance Supplement. The release comes five months after the OMB issued a number

Distance Education Program Compliance Requirements and COVID-19

The August 2020 release of the Office of Management and Budget’s 2 Code of Federal Regulations (CFR) Part 200, Appendix XI (Compliance Supplement)

COVID-19: The Long Road to Recovery

“Five years?” my client howled as he reflexively lunged forward in his chair. Then silence. The man slumped back in his chair processing an

Could your PPP loan affect the sale of your business?

Are you considering selling your business and did you receive support from the Federal government under the Coronavirus Aid, Relief, and Economic Security

CARES Act Summary of Key Provisions Impacting 401(k) Retirement Plans

On March 27, 2020, the U.S. House of Representatives passed the Coronavirus Aid, Relief, and Economic Security Act (“CARES Act”) and the President

IRS Extends 2020 Rollover Period and Other Deadlines for Retirement Account RMDs

In March, the CARES Act provided taxpayers opportunity to skip this year’s (2020) required minimum distribution (RMD) from their retirement accounts.

Ohio Net Operating Loss’ Impact on the Bonus Depreciation Adjustment

The passing of the Tax Cuts and Jobs Act in December 2017 increased the federal bonus depreciation deduction from 50% to 100%, providing taxpayers the

Deferral of Employee OASDI Withholding Set to Begin on September 1 – Limited Guidance Issued

Late on the afternoon of August 28, the IRS and U.S. Treasury released Notice 2020-65, providing limited guidance surrounding deferral of the required

The Pandemic Effect on the Lease Accounting Standard 842

If there is any one thing we can thank the pandemic for, it is the delay in the Accounting Standard Codification Topic 842 (ASC 842). Public companies

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