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Traditionally, heat pumps have struggled to penetrate the market in regions with frigid seasonal temperatures. They gained a reputation for subpar performance during the winter and quietly fell out of [...]

The IRS could not require that the taxpayer prove, as opposed to represent, that it had enough assets to pay any imputed underpayment, based on the regulation's plain text. Because [...]

The Tax Cuts and Jobs Act (TCJA), P.L. 115-97, limited itemizers' state and local tax (SALT) deductions to $10,000 for tax years 2018 through 2025 (the SALT cap). However, federal [...]

At present, there are trillions of dollars being held in U.S. retirement plans. Because the U.S. workforce tends to be very fluid as the result of workers constantly changing employers [...]

Wire transfer fraud, typically perpetrated via business email compromise, is a known risk to all types of businesses, including CPA firms. When a CPA firm handles client money, additional risk [...]

I. Introduction On May 7, 2024, the Treasury and Internal Revenue Service (IRS) released proposed regulations that would provide guidance regarding information reporting on transactions with foreign trusts, receipt of [...]

I. Introduction This issue of SALT Block reviews four recent state supreme court decisions interpreting state tax law provisions. The focus of the column is that the meaning of tax [...]

This special briefing describes the current tax policies of the candidates of the two major parties: Vice President Kamala Harris, the Democratic Party candidate and former President Donald Trump, the [...]

The cost of higher education in the United States has risen astronomically over the past 40 years. As the Federal government has increased the availability of loans and grants, colleges [...]

A History-Making Court When I was a young man starting to work, for the first time in a professional environment, I was often perplexed about why things were the way [...]

A shaggy-styled man with striking features stands in front of the camera at a mining conference in Cape Town, squeezing a dark rock in thp palms of his hands. 'We're [...]

At the 7th Afreximbank Compliance Forum in Dakar, African financial players shared their difficulties and solutions for implementing Financial Action Task Force Recommendation 16 on ultimate beneficial owners. By Celia [...]

Holding up a gold-banded diamond ring, Alex Bellman explains the accessory's features as he shows it to his phone's front camera in his office. 'Hey guys, so I'm going to [...]

Mutual insurers have unique growth opportunities worldwide, especially in emerging markets where microinsurance can take hold and countries may reform laws to open the market to insurers owned by policyholders, [...]

For this issue's Committee Central, affordable housing experts Judy Weber, CPM[R]; Gwen Volk, CPM[R], NAHP-e[R], RAM[R], FHC[R], CPO[R], SHCM[R], HCCP[R]; and Eileen Wirth, CPM[R], HCCP[R], SHCM[R], NAHP-e[R], share what it [...]

Dubai is synonymous with innovation and growth. Among its many achievements is the development of a thriving freehold real estate market, including high-rise office buildings, some of which have been [...]

The Cayman Islands are renowned for their beautiful beaches, vibrant lifestyle, and thriving financial sector. In the past decade alone, the Cayman Islands have been an increasingly popular tourist location, [...]

Global Cosmetic Industry recently surveyed experts in sun care to surface the latest trends, which include regulatory complexity, new photoprotection materials and more. Consumer Confusion Around Sun Care is Profound [...]

IT'S CHALLENGING TO KEEP UP WITH THE TRENDS IN CONCEALED CARRY ACROSS THE COUNTRY BECAUSE DIFFERENT STATES ARE CHANGING SO MANY LAWS. In addition to my usual research, I reached [...]

We study how the US shale boom decreased labor earnings inequality by increasing demand for low-skill labor in small labor markets. The similarities in the concentrated geographic distribution of investments and the labor needed to build capacity between the US shale boom and the manufacturing construction influx that has followed the passage of the IRA and CHIPS and Science Acts raise the possibility that these bills could also impact labor earnings inequality in a similar way., In August 2022, President Biden signed into US law two acts that could have major implications for American manufacturing: the Inflation Reduction Act (IRA) and the CHIPS (Creating Helpful Incentives [...]

On her role at U.S. Bank I oversee facilitation, execution, and reporting of the bank's primary compliance risk assessment programs, including fair and responsible banking and financial crimes. My team [...]

Seals, gaskets, o-rings, hoses and other engineered rubber goods have broad usage in food and beverage applications such as autoclaves, mixers, diaphragm pumps, rollers, etc. To perform as required, these [...]

Cyrus Aldeman could hate me: twenty-five years ago, his family sought my help during a dispute with a business rival, and I sided against them. He has every right to [...]

'My message is simple,' Dean Macpherson, South M Africa's newly appointed minister of public works and infrastructure, tweeted shortly after HI his appointment to the cabinet. 'I want to turn [...]

It was inevitable that China's economy would eventually slow down: No country in modern times has grown so fast for so long. The Middle Kingdom expanded its GDP from 7.6 [...]

THE REVOLVER IS NOT DEAD but it has lost ground to The ubiquitous 4 inch barreled sixgun--once the mainstay of American law enforcement--has all but disappeared from duty holsters, as [...]

The marijuana industry needs a bigger market. Trulieve funds a way to it. 350 BIGGEST COMPANIES Trulieve Cannabis HEADQUARTERS: Quincy CEO: Kim Rivers EMPLOYEES: 5,800 2023 REVENUE: $1.1 B RANK: [...]

During the recent legislative session, state lawmakers approved tax credits for childcare subsidies and a ban on lab-grown meat. Here's a closer look at those new laws and other notable [...]

Coverage for workplace mental health injuries, cannabis and emerging psychedelic treatments are among the biggest regulatory and legislative trends impacting the workers' comp sector, according to a new report from [...]

The federal Inflation Reduction Act (IRA), which earmarked $369 billion for energy security and combating climate change--including by incentivizing efficiency, electrification, and renewable sources of electricity--saw its second anniversary in [...]

Madagascar is among Africa's richest countries in terms of renewable energy potential. Many of the island's regions have more than 2,800 hours of annual sunshine, which are some of the [...]

A new dichotomy is emerging in Nigeria's oil and gas industry. Locally-owned companies are taking over Nigeria's onshore hydrocarbon fields while international energy companies are taking to the offshore fields, [...]

Reporters pursued the president in a feeding frenzy. White House resistance didn't deter them from pounding away, day after day, at his credibility. Critics, however, believed the issue to be [...]

The top suppliers in the space say the premier chemicals and hardware for dust suppression help a customer comply with regulations, save water, and reduce downtime. As pressure mounts for [...]

President William Ruto's economic policies, while gaining a mixed reception at home, are endearing East Africa's largest economy to gloDal investors. Ruto's measures, which include aggressive revenue collection, spending cuts [...]

The property tax is the most important local source of revenue for cities, counties, schools, and many types of special districts. It's also extremely unpopular. Given the high revenue the [...]

The City of Shakopee's Budget Communication Emphasizes Utility When the City of Shakopee, Minnesota, communicates about the city budget, it's all in service of providing information residents find useful. This [...]

The proliferation of new brands and product formats within disposable categories have led to some interesting new developments on the raw material front. Not only are brands using alternative fiber [...]

As is often the case with new laws, the introduction of biodiversity net gain (BNG) legislation has been a bumpy ride. The rules, which aim to ensure schemes in England [...]

Planning for 2025 is becoming a hotter topic as the scheduled halving of the transfer tax exemption draws closer. But while many are focusing on the end of 2025 as [...]

When staff members at a CPA firm are handed a tax return and informed they must 'roll equity,' the two simple words induce panic and a premonition of additional hours [...]