Insights Gallery

FAQ: Capitalization and amortization of R&D costs under new section 174 rules

By RSM US LLP | April 25, 2023

See how the new required tax treatment of R&D costs under section 174 affects federal, state, and international taxes, as well as software development.

M&A considerations resulting from the new required tax treatment of R&D costs

By RSM US LLP | April 24, 2023

New requirements to capitalize and amortize R&D costs are affecting M&A buyers by introducing costs and tax liabilities.

Health savings account benefits for employees and employers

By RSM US LLP | April 12, 2023

Employee interest in health savings accounts (HSAs) has increased so employers should understand the benefits of offering them to employees.

This week in energy: Surprise OPEC+ cuts, energy project legislation, electricity demand growth

By RSM US LLP | April 7, 2023

We examine the aftermath of the OPEC+ surprise cut announcement, a proposed bill to expedite energy projects, and transmission constraints on electricity demand growth.

IRS Dirty Dozen Top Tax Scams To Avoid

By Johnson & Sheldon | April 7, 2023

Each year, the Internal Revenue Service publishes its annual Dirty Dozen list of tax scams highlighting various schemes that put taxpayers and their financial well-being at risk. In this video, we'll provide an overview of five of the top scams on the list.

Are the good times in consumer spending coming to an end?

By RSM US LLP | April 5, 2023

Consumers have shown remarkable resilience as the economy has rebounded from the depths of the pandemic, but that could be changing.

FASB issues ASU on leases between entities under common control

By RSM US LLP | April 5, 2023

FASB issues ASU responding to private company stakeholders’ concerns about applying ASC 842 between entities under common control.

FASB proposes guidance on crypto assets

By RSM US LLP | April 5, 2023

Recently proposed FASB guidance would improve accounting and disclosure of certain crypo assets.

Jobless claims inch up while revised GDP shows softer growth

By RSM US LLP | March 30, 2023

New filings for jobless benefits inched up to 198,000 last week from 191,000 earlier, staying below the pre-pandemic level, while fourth-quarter gross domestic product was revised down slightly from a 2.7% increase to 2.6%, driven by a sharp downward revision to personal consumption.

The great deposit migration, moral hazard and a fragmented banking system

By RSM US LLP | March 27, 2023

The recent financial shock has exposed the underlying problem in the banking sector: A flawed regulatory framework treats small and medium-size institutions unequally compared to their largest competitors.

Catch-25: Fed hikes rates amid financial stability risk

By RSM US LLP | March 22, 2023

The Federal Reserve finds itself as it lifted its policy rate by 25 basis points on Wednesday amid a quickly evolving global banking crisis.

What does SECURE 2.0 mean for small employers?

By RSM US LLP | March 20, 2023

SECURE 2.0 changes retirement plan rules for small employers with 100 or fewer employees.

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