Latest insights

The latest news and analysis from our international team of independent thinkers and doers.

Insights listing

Business & Industry Insights

Finders-Keepers: Who Owns The Tax Refund Of An Insolvent Company

February 14, 2019
This paper discusses United Western Bancorp in depth since it represents the most current thinking by the courts as to how these cases should be analyzed. It also attempts to make some sense of the rules and cases, which can be inconsistent or vary based on fine distinctions.
Business & Industry Insights

How To Cut 20% Of HR, IT And Finance Budgets With Happier Stakeholders

February 4, 2019
Our A&M tool and methodology converts the standard general ledger output into a new set of consumption-based metrics and then manages the joint 20-plus percent cost reduction within departments. In addition to our tools and methodologies, this requires a cultural change that our Change Management Office teams are trained to implement. Happier internal stakeholders now own their own cross-functional budget and are able to make their own choices from a menu of options.

Hardship Distribution Guidance Issued by IRS

January 30, 2019
The IRS issued proposed regulations relating to hardship distributions from 401(k) plans. The new guidance implements changes to the 401(k) plan hardship provisions that were adopted as part of the Tax Cuts and Jobs Act (TCJA) of 2017 and the Bipartisan Budget Act of 2018.

US Infrastructure Earns a D+ From The American Society of Civil Engineers

January 22, 2019
Federal spending for infrastructure has remained stagnant and local and state governments have struggled to close the gap, costing the United States billions in traffic delays, congestion, wasted time and fuel. In this issue of A&M Infrastructure Insights, Managing Director Jay Moody and Senior Director Thomas Kness discuss the benefits of Public-Private Partnerships and where they can add the most value.