In recent years, as affordability continues to be a more sensitive focus, high school seniors and their families have become increasingly skeptical about the relative value of the traditional four-year college experience.

Yesterday, August 28, 2017, the Financial Accounting Standards Board (FASB) issued the long awaited update to the Financial Instrument Standard. The update will require all preparers to change their mindset around hedge accounting. However, this giant leap ultimately may have fallen a little short for commodity hedgers.

The U.S. power industry faces unique challenges at the beginning of the 21st century that it didn’t have to wrestle with previously.

Within the space of six weeks the Coronavirus has led to unprecedented restrictions on movement and shut down of industries in mainland China. A&M has a series of risk assessment and mitigation tools available to help businesses with sourcing materials from alternate markets, logistical mitigation as well as teams on the ground in Asia with situation updates.

This article explores the information return filing considerations for U.S. taxpayers that may have been unintentionally or unfairly affected by the introduction of downward attribution.

Global professional services firm Alvarez & Marsal, has appointed David Moss as a Managing Director, based in London. Mr. Moss re-joins A&M’s Corporate Transformation Services, bringing more than 30 years’ experience in operational turnaround and restructuring, both as a business leader and as an advisor.

Mark McMahon, Global Practice Leader of Alvarez & Marsal’s Valuation Services and Head of Alternative Investments, was featured in Private Funds CFO’s Annual Valuation Roundtable.

In this issue of Raising the Bar, A&M Managing Director Lorenzo Grillo explains to top management and boards of directors the value of cyber investments and how corporate leaders can understand, evaluate and effectively manage cyber risks.

Leading global professional services firm Alvarez & Marsal has chosen Glasgow as the fifth key location in its ongoing regional office expansion in the U.K.. The new team will be part of Alvarez & Marsal Taxand, LLP (A&M Taxand), an affiliate of A&M, and will significantly bolster the firm’s tax advisory capabilities across the U.K.

Reimagining organisations’ footprints requires ‘hard’ operational and ‘soft’ leadership expertise. A&M’s practitioners help executives make good decisions at each stage of these complex projects.

On December 16, 2019, the Internal Revenue Service (“IRS”) released proposed regulations (REG-122180-18) under Internal Revenue Code (“IRC”) section 162(m), which is the tax provision that generally imposes a $1 million annual limit on deductions by a publicly held corporation for compensation paid to covered employees. In 2017, the Tax Cuts and Jobs Act (“TCJA”) amended section 162(m) by expanding the definition of publicly held corporation and covered employees, and by eliminating the highly utilized performance-based compensation exception. Following the TCJA amendments to section 162(m), the IRS issued Notice 2018-68 (the “Notice”), which provided further insight to the TCJA amendments.

The idea that employees performing substantially equal work should be paid equally is not new. In fact, efforts to address pay discrepancies in the workplace, and specifically the gender pay gap, have been ongoing since before the passage of the Equal Pay Act of 1963 and Title VII of the Civil Rights Act of 1964. While significant progress has been made, research shows that gender-based pay disparities continue to be a problem which cannot and should not be ignored by employers.

Alvarez & Marsal's Benjamin Dunlap explains the how the banks in the Middle East fare as it relates to Financial Crime Compliance (FCC) and why they need to rethink current compliance practices and become more proactive.

A&M India advised on the historic Essar Steel Ltd deal. Managing Directors Nandini Chopra, Vivek Kamra, and Nikhil Shah supported the insolvency proceedings of India’s biggest Insolvency and Bankruptcy Code (IBC) recoveries.

Few sectors are in greater need of transformation than oil and natural gas producers in North America. With the relatively stable oil price of the last four years, too many small producers lack the scale to cover their production costs and as a result, have built up substantial debts: S&P figures show around $137 billion in borrowings will be due by 2022.