Member Articles

Author: Marie Brilmyer When a nonprofit organization combines with one or more other nonprofits, using the proper accounting treatment depends on if it is deemed a merger or an acquisition. Generally Accepted Accounting ...

Author: Dennis Grady, Jr. The technology industry has come a long way from the dot-com era of the mid-1990s to early 2000s. Since Silicon Valley’s rise to fame, research parks, technology centers, universities an ...

Contact: Gordy Jones The obligation for registered investment companies (RICs) to pay foreign capital gains tax is not new by any means, but it is gaining more attention lately, making it imperative for fund management ...

Contact: Cohen & Company (Ohio, USA) On June 26, exactly two years since its decision in United States v. Windsor striking down part of the federal Defense of Marriage Act (DOMA), the U.S. Supreme Court issued another l ...

Contact: Ray Polantz, Cohen & Company (Ohio, USA) America is the land of opportunity. However, opportunity can mean additional tax considerations, especially for foreign individuals setting up a business on U.S. soil. I ...

Contact: Teri Grumski; Cohen & Company (Ohio, USA) The IRS issued new proposed regulations on January 20, 2015. These regulations are intended to provide guidance on how internally developed software applies to the R&D ...