New York City Finance Memorandum 26-2 provides guidance on OBBBA decoupling adjustments for City business taxes for tax years beginning after December 31, 2024. New York City taxpayers must apply City ...

AI agents are becoming the front door to B2B purchasing, influencing vendor shortlists, negotiations, autonomous decisions, and payment authorization, which changes traditional sales models, ...

Performance development works best when managers have clear expectations, strong role models, and a shared understanding of what good looks like. Connected workforce, performance, and business ...

Many organizations may already have much of the cybersecurity foundation they need. The real challenge is proving it. The CCPA cybersecurity audit requirements are now moving from regulatory ...

Receiving an IRS notice related to your employee benefit plan can be unsettling, especially if the notice includes proposed penalties, requests for documentation, or questions about prior filings.

Proposed Section 987 regulations include a CFC exemption election that might reduce compliance burdens but should not be made automatically. A 2025 election could eliminate historic gain or loss or ...

Enterprise resource planning (ERP) implementations have become a critical component of organizational transformation as organizations navigate acquisitions, mergers, and growth-driven change. While ...

On August 13, 2026, Assistant Attorney General Colin McDonald issued the first enforcement priorities memorandum for the Department of Justice's (DOJ) newly created National Fraud Enforcement Division ...

International restructurings and reorganizations require companies to evaluate their total tax liability across the global value chain (GVC). While this includes the combined impact of multiple types ...

Treasury and IRS proposed regulations provide the first comprehensive framework for employer Trump Account Contribution Programs (TACPs) under IRC Section 128. Employers may contribute up to $2,500 ...

AI is giving leaders a once-in-a-generation opportunity to reimagine work, roles, skills, and human potential. Rather than asking how AI can make existing jobs more efficient, leaders should ask a ...