Articles

North American M&A deal activity remained robust in Q3 2021 following a strong H1 in 2021 and a record-breaking Q4 in 2020.

As we reach the end of 2021, retirement plan sponsors should ‒ or may want to ‒ take several actions and/or review plan items to ensure compliance with ERISA and the Internal Revenue Code (the Code).

The following article seeks to distill the key takeaways of COP26 and to contemplate the potential investment implications.

Tucked into three of the 2,700+ pages of the Bill are two controversial provisions which represent the first attempt by Congress to exert direct legislative control over the digital space.

The House of Representatives passed the Build Back Better (BBB) reconciliation bill (H.R. 5376).

Foundations have established missions that clearly define the ways in which they would like to affect in a positive way the social and environmental challenges facing the world.

The Connecticut 2021 Tax Amnesty Program (Amnesty Program) has been launched. It offers taxpayers the opportunity to pay back taxes with a 75% reduction of interest owed, an elimination of civil penalties, and an elimination of any potential criminal prosecution.

The House of Representatives passed the Infrastructure Investment and Jobs Act (Act) on November 5, 2021.

As you will see from this month’s Cyber Roundup, each day bad actors hack systems in industries that range from media to candy companies.

This edition of Tax Notes contains a summary of the significant tax aspects of the Bill currently before the House of Representatives.

Plan sponsors should review the cost of living adjustments (COLAs) to determine what, if any, changes need to be communicated to employees by means of orientation meetings and enrollment forms.

The IRS continually includes the Federal Research Credit in the “Dirty Dozen” annual list of scams and other abusive arrangements.