A designated Roth account is a type of retirement account in a 401(k), 403(b), or 457(b) plan with specially allocated Roth ...

The Institute submitted a letter in response to the Department of Education's plan to exclude accounting from its definition ...

In a comment letter, the AICPA asks that the department’s new rule related to student loan limits either list accounting as a ...

Discover how pitchbooks help investment firms sell their services. Learn about the types of pitchbooks and see real-world ...

Wrong arm of the law; it all comes out in the wash; human nature and other highlights of recent tax cases. The IRS issued ...

Electricity grids that rely on wind or solar must build backup that, unlike these sources, is not intermittent. That's ...

Cartels in Mexico deal in more than just drugs; their tentacles reach into nearly every segment of criminal activity.

Most firms don’t struggle with capacity because they lack data. They struggle because the data is built on inconsistent definitions of work, ...

Explains how the distinction between revenue and capital receipts affects taxability under the Income-tax Act. Highlights judicial tests used to determine the true nature of ...

Your content may be costing you sales. Learn how cognitive load drains working memory—and how to reduce friction so more readers understand, trust and buy.

This case study can provide practical instruction to students and entry-level accounting staff in key issues of state ...

Plus: Social Security benefits, IRA contributions, AI and the IRS, tax season filing statistics, Taxes From A to Z, tax filing deadlines, tax trivia and more.