In the past five months, we have seen a greater number of requests for the Independent Security Study than in the past five years combined. What is driving this surge? Greater awareness by boards as ...

MANY EMPLOYERS PROVIDE EMPLOYEES WITH TAX-FREE education benefits. The two most common are scholarships and grants under IRC section 117 and education-assistance programs under section 127. There is, ...

In this eighth installment of my multi-part series on the One Big Beautiful Bill Act (the “Act”), I discuss provisions of the Act that impact the taxation of worker moving expenses. [1] Historically, ...

As it gathers its voices in anticipation of the kickoff, Section 132, Row X has completed its collective journey to Raymond James Stadium. It is an assemblage of old friends, new friends and strangers ...

The recent Delhi High Court ruling quashing the National Financial Reporting Authority’s show cause notices to multiple auditors and CAs does not impinge on the regulator’s disciplinary powers, ...