FINRA's BrokerCheck

Business Wisdom

Tuesday, 02 April 2019

Small business healthcare tax credit form available now

Written by Thomson Reuters

In very late January, the IRS released the 2018 Form 8941, to be used by eligible small employers to calculate their health care tax credits. If you may qualify for this potentially valuable tax break, ask your tax preparer about claiming the credit on your 2018 return or filing an amended return if you’ve already filed. Background on the credit The small business health care tax credit generally is available to employers that: Have fewer than 25 employees, Pay average annual wages of less than $50,000 (indexed), and Contribute a uniform percentage of at least 50% of the premium costs for employee health insurance coverage obtained through a Small Business Health Options Program (SHOP), unless an exception applies. The maximum tax credit is generally 50% of employer-paid premiums (35% for tax-exempt eligible small employers) and can be taken for only two tax years, which must be consecutive...

Tuesday, 02 April 2019

Narrow networks: A perhaps overlooked model for savings and quality

Written by Thomson Reuters

“If you like your doctor, you can keep your doctor.” President Obama made this controversial and widely quoted statement about a decade ago while he was promoting the Affordable Care Act (ACA) before its enactment. The quote recognizes that most people prefer to choose their own physicians. But health care market dynamics, even before passage of the ACA, were already driving employers to incentivize employees to choose providers that satisfied “preferred provider” criteria — even if doing so meant they’d have to drop their old doctors...

Wednesday, 27 March 2019

Close-up on materiality

Written by Thomson Reuters

The Auditing Standards Board (ASB) of the American Institute of Certified Public Accountants (AICPA) has been discussing options to amend its definition of the term “materiality.” In May, the ASB plans to vote on issuing an exposure draft of the updated guidance. Here’s what’s currently on the table. Existing auditing standards Under current U...

Wednesday, 27 March 2019

Say-on-pay rule: Study shows shareholder votes may not matter

Written by Thomson Reuters

How does your company’s executive compensation plan measure up? A recent study found that CEO compensation at large public companies has continued to increase despite the “say-on-pay” rule that went into effect in 2011. Here’s more information on this rule and key findings from the 2018 Equilar CEO Pay Trends report. Soliciting feedback Following the financial crisis of 2008, the Dodd-Frank Act required public companies to provide investors a “say on pay...

Wednesday, 27 March 2019

Exploring segment reporting alternatives

Written by Thomson Reuters

In February, the Financial Accounting Standards Board (FASB) discussed its ongoing project to improve how companies provide information around business segments. It doesn’t appear that a proposal will be issued anytime soon. Instead, the FASB plans to reach out to more investors on what segment data they’d like to see disclosed. Segment reporting guidance The FASB has spent months on outreach related to potential tweaks to FASB Accounting Standards Codification (ASC) Topic 280, Segment Reporting...

Wednesday, 20 March 2019

Nine things a business owner should know after tax reform

Written by Forefield Inc.

As a business owner, you should be aware of some recent federal tax legislation changes. Many of the changes can affect the bottom line for the business as well as you as the business owner — some in a good way and some in a bad way. The taxable income of a C-corporation is now taxed at a flat 21 percent rate. Previously, the tax rates generally ranged from 15 percent to 35 percent (but some income was taxed as high as 39 percent)...

When planning for retirement, it's important to consider a wide variety of factors. One of the most important is health and its associated costs. Thinking about your future health and the rising cost of health care can help you better plan for retirement in terms of both your finances and overall well-being. This quiz can help you assess your current knowledge of health and health-care costs in retirement...

Wednesday, 20 March 2019

Market Outlook March 2019

Written by The Rehmann Team

Economy US Consumer spending fell in the final quarter of 2018, weighed down by trade uncertainty and a prolonged government shutdown. The temporary lull in confidence is expected to impact retail sales estimates in the first quarter, forecast to increase 1 percent. Spending levels should improve over the second quarter, as retail sales growth is expected at 2 percent for 2019. Higher wages (+3...

Thursday, 14 March 2019

Is the financial game plan for your intercollegiate athletics program ready to win?

Written by Michelle Fowler, CPA and Matthew P. Behnke, CPA

Maximizing the publicity of intercollegiate athletics provides your institution a winning strategy. The saying that “college athletics is the front window to the institution” rings truer today than at any time in the past.  It isn’t uncommon to hear conversations about college teams or pride in one’s alma mater, whether it be in a personal or professional setting. The way our society identifies higher education institutions through the viewing of athletics and athletic success continues to surge...

Thursday, 14 March 2019

A win-win: Ensuring your athletic program meets your institution’s goals

Written by Michelle Fowler, CPA and Matthew P. Behnke, CPA

For many colleges and universities, the need for increased resources is at a fever pitch. Many colleges find themselves in a fierce battle to generate enrollment numbers that will fund the growing program and financial needs of the institution. The next time you drive down an interstate highway, pay attention to who is advertising on the roadside billboards. The restaurants and auto dealerships we’re used to seeing are now joined by colleges and universities promoting higher education opportunities to prospective students...

Page 3 of 133

Meet The Rehmann Team

Start typing a name ...
Searching for "{{nameQuery}}"...
Start typing a experience ...
Searching for "{{experienceQuery}}"...
Start typing a location ...
Searching for "{{locationQuery}}"...
Or view a list of team members