Articles
SPAC Warrant Valuation: Insights and Considerations
The SEC’s Statement on Accounting and Reporting Considerations for Warrants by Special Purpose Acquisition Companies (SPACs) issued April 12, 2021 (the SEC Statement) has resulted in a SPAC issuance decline, at least temporarily.
Connecticut: New Tax Amnesty, Cannabis Tax, Tax Phase-Out Delay – But No Increase in Tax Rates
Fighting its reputation as a high tax state, Connecticut did not raise general tax rates this year.
New York State Pass-Through Entity Tax: An Overview (So Far)
In keeping with its northeast neighbors, namely Connecticut and New Jersey, New York State (NYS) enacted a pass-through entity (PTE) tax.
The Forensic Accountant’s Role in Estate and Trust Matters
Forensic accountants are educated, highly-trained, experienced and credentialed professionals who employ investigative techniques and provide detailed analysis of financial information in conjunction with a variety of activities.
Cyber Roundup – June 2021
Cyber-related crimes are a global threat. As we celebrate graduations this month, it’s no surprise we see a prominent college cap and gown seller suffer a credit card breach.
HHS Reporting Requirements for Provider Relief Fund General and Targeted Distributions
The U.S. Department of Health and Human Services (HHS) recently issued reporting guidance to recipients of Health Resources and Services Administration (HRSA) Provider Relief Fund (PRF) payments.
Deal Makers Interview Series: Jonathan Moore
Partner Jonathan Moore, who leads our Transaction Advisory Services practice, recently gave an interview to Conscient Strategies for their Deal […]
PPP Loan Forgiveness – An Up-to-Date Perspective
Now that both the Paycheck Protection Program second draw loan application process and the Restaurant Revitalization Fund are officially closed, lenders and the SBA are focused almost entirely on loan forgiveness.
Accelerating Charitable Efforts (ACE) Act – Bill Introduced in Senate
This week a bill was introduced on the Senate floor by United States Senators King (I-ME) and Grassley (R-IA) titled the Accelerating Charitable Efforts (ACE) Act.
How to Maximize Value When Selling Your Business – Part 1
While buyers may be attracted to your company’s industry, profitability and growth potential, you can increase your company’s exit value by enhancing certain business fundamentals including the actions recommended in this article.
M&A Deal Activity Continued its Momentum in Q1 2021
North American M&A deal activity remained robust in Q1 of 2021 following a record breaking fourth quarter in 2020. However, YOY deal volume was 9.3% lower than Q1 2020.
Form 2220 – To Include, or Not to Include, That Is the Question
Over the last several months, we have received inquiries from private foundations asking whether or not to include Internal Revenue Service (IRS) Form 2220, Underpayment of Estimated Tax by Corporations, along with their IRS Form 990-PF, Return of Private Foundation, when filing.