Topics: IRS Guidance
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FASB’s Proposed Hedge Accounting Changes: What Clients Should Know
FASB’s June 2026 exposure draft proposes three targeted hedge accounting changes for HTM securities, SOFR tenors, and net investment hedges. What to know.
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CMS Final Rule for FY 2027 Skilled Nursing Facilities: Key Changes, Payment Updates, and Quality Reporting Reforms
CMS finalized its FY 2027 SNF PPS rule with a 2.4% Medicare payment increase, stable PDPM, COVID measure removals, and faster quality reporting deadlines.
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Florida Nursing Home Quality Incentive Payments Remain a Key Reimbursement Focus
Florida’s 2026 budget lifts the nursing home Quality Incentive Payment Pool to 18.137%. See what the new point values and thresholds mean for providers.
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What the Medicaid Cost Report Means Under the New CMS Work Rule
A new CMS interim final rule adds Medicaid work requirements. Learn the bad-debt and cost-report fallout for SNF, FQHC, and behavioral health providers.
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Kwong v United States: COVID Tax Penalty Refunds
Kwong v United States may suspend COVID-era tax deadlines through July 2023, opening penalty refund opportunities. Learn who qualifies.
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Employee Retention Credit: IRS Resumes Processing ERC Claims
The IRS lifted its ERC moratorium and is processing Employee Retention Credit claims. Learn about eligibility, disallowance risks, deadlines, and what to expect.
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Pass-Through Entity Tax: GAAP Reporting and Planning
How pass-through entity tax elections work under GAAP, including ASC 740 vs. distribution treatment and the new SALT cap’s impact.
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ERC Voluntary Disclosure
The ERC voluntary disclosure program lets taxpayers repay just 80% of incorrectly claimed Employee Retention Credits with no interest charges. Learn eligibility, deadlines, and…
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Payroll Tax Deferral: IRS Notice 2020-65 Explained
IRS Notice 2020-65 defines payroll tax deferral eligibility, the $4,000 bi-weekly wage limit, and repayment deadlines for employers.
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Fair Value Accounting for Financial Reporting
Fair value accounting requires measuring assets and liabilities at their exit price under ASC 820. Learn the fair value hierarchy, methods, and when it…