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FASB votes to simplify accounting for common control leases

FASB votes to simplify accounting for common control leases

< Back to the Insights Gallery FASB votes to simplify accounting for common control leasesARTICLE | March 02, 2023Authored by RSM US LLPAt its February 15, 2023 meeting, the Financial Accounting Standards Board (FASB) directed its staff to draft a final Accounting...
Retirement plan changes for long-term, part-time employees

Retirement plan changes for long-term, part-time employees

< Back to the Insights Gallery Retirement plan changes for long-term, part-time employeesARTICLE | February 20, 2023Authored by RSM US LLPThe Internal Revenue Code (the Code) has historically allowed employers to exclude employees who never worked at least 1,000...
Required minimum distributions after SECURE 2.0

Required minimum distributions after SECURE 2.0

< Back to the Insights Gallery Required minimum distributions after SECURE 2.0ARTICLE | February 20, 2023Authored by RSM US LLPThe SECURE 2.0 Act of 2022 (SECURE 2.0), signed Dec. 29, 2022, makes significant changes to retirement legislation with focus on...
Making audit make sense

Making audit make sense

< Back to the Insights Gallery Making audit make senseARTICLE | February 08, 2023Authored by RSM US LLPThe past few years of upheaval have underscored a fact that anyone serving on an audit committee well knows—the array of potential risks facing each and every...
Business ownership: The dynamics of a mature business

Business ownership: The dynamics of a mature business

< Back to the Insights Gallery Business ownership: The dynamics of a mature businessARTICLE | February 08, 2023Authored by RSM US LLPThe dynamics of a mature businessThe relative stability of the maturity phase may be a welcome development. But it can be...