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Business & Industry Insights

Trends in Bankruptcy Compensation

August 19, 2019
Executives may find little motivation to remain employed at a company as annual bonus plans become compromised and long-term incentive vehicles (e.g. stock options, restricted stock) become virtually worthless. As a result, it is imperative that an organization implement an alternative compensation arrangement to retain key executive talent and incentivize them toward the level of performance necessary to achieve a successful restructuring.

The BEAT: A Tax Aimed at Large Corporations Actually Hits Many Small Ones

August 15, 2019
With only a few short weeks until calendar year 2018 returns are due, taxpayers should be making every effort to piece together the puzzle of their controlled groups. Identifying members and proactively sharing information may be an inconvenience, but it is ultimately preferable (for each member and its common stakeholders) to the risk of the IRS presuming ‘applicable taxpayer’ status, and of an incomplete return.

Employee Health & Welfare Benefits: Some Common Compliance Issues to Keep on Your Radar

August 9, 2019
In addition to their already burdensome job duties, HR professionals who work on their company’s health and welfare benefits are tasked with navigating a wide array of complex Federal laws that govern those benefits. This task has become increasingly important and challenging in recent years due to rising healthcare costs, a competitive labor market, and the expanding importance of health insurance to employees.

Income Tax Accounting Issues in the Cannabis Industry

August 8, 2019
The sweeping national trend toward the relaxation of cannabis prohibition laws at the state level continues to gain momentum in 2019, with Illinois recently becoming the 11th state to legalize recreational usage. Over the past several months, even the federal government has begun taking measured steps to loosen restrictions on the sale of cannabinoids (CBDs).
Business & Industry Insights

We Are in a Golden Era for Infrastructure Fundraising, Aren’t We?

August 1, 2019
Having been involved in infrastructure for over 20 years, it is hard to recall a time when there has been more interest from various stakeholder groups, including governments, regulators, customers, advisors and most interestingly investors.