In this video, Assurance Senior Melissa Castro discusses the improvements to employee share-based payment accounting, which applies to all entities which issue share-based payment awards to their employees. Find out how the improvements affect income taxes and what restrictions regarding the determination of an award’s equity classification on the company’s balance sheet from watching […]
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Does hearing or reading about terms such as blockchain and cryptocurrency make your head spin? If so, you are certainly not alone. These hot topics have been mentioned across all media outlets and are impacting many industries. However, much of the current commotion is about the various types of cryptocurrencies out there such as Bitcoin, […]
This video discusses what partnership profits interests are and how both vested and unvested profits interests are taxed. Essentially if you receive profits interest you receive the right to a percentage of profits in the future and appreciation of the partnership. You will have no right to any current capital.
When receiving partnership interests in exchange for services rendered, there are two types of interests to consider. They are capital interests and profits interests. There are several factors to consider when determining which type of interest is appropriate.
An unvested capital interest is an interest that’s restricted and is either non-transferable or subject to a substantial risk of forfeiture. If the employee chooses not to make this type of election, he or she doesn’t recognize any income until the capital interest vests.
This video discusses two tax-advantaged vehicles to transfer your wealth, tax free gifting and an irrevocable life insurance trust. No one likes to think the wealth they’ve worked too hard to amass might eventually end up in Uncle Sam’s pockets as much or more than in their own family members’. But with a little well thought […]
In part two, we discuss when a grantor retained annuity trust (GRAT), a type of irrevocable trust, is appropriate to help you retain more of your inherited wealth keeping your tax consequences to a minimum. When setting up a GRAT, the grantor specifies a term then transfers specific assets into the trust. The grantor then receives […]
It’s extremely important to have controls established to protect your company’s assets. The three factors outlined in this video create the perfect opportunity for cyber criminals to target assets. Watch the next two videos to learn what you need to look for fraudulent requests and how to implement controls to prevent wire transfer fraud.
Wire transfer fraud my be happening to you when fraudsters pose as someone within your organization. There are a few wire transfer fraud warning signs to be aware of. If a request seems to be unusual or urgent, make sure you follow the three simple steps outlined in the video above to check and see […]
Learn how implementing these controls can help prevent wire transfer fraud from happening to you. Be sure to have internal controls set and check with your bank to ensure they have a control process in place when it comes to wire transfers.