Learn what a pass-through rate is and how it determines net interest for investors in mortgage-backed securities. Understand ...
On 10/22/24, the IRS announced that is has officially commenced operations of the newly established pass-through field operations unit within its Large Business and International (LB&I) division, ...
Tax affecting the earnings of pass-through entities remains one of the thorniest valuation issues: There’s no clear guidance ...
What Congresses gives with one hand, it often takes away with the other and that is the case with the “Big, Beautiful Bill” when it comes to advisors who use a pass-through entity model. On the plus ...
The landmark 1986 tax reform legislation cut the top individual income tax rate in the U.S. to 28% from 50% and the top corporate rate to 34% from 46%. With that change, the tax treatment of standard ...
The Internal Revenue Service announced plans to establish a special area to focus on large or complex pass-through entities. For weeks, the IRS has been teasing new compliance initiatives—including ...
A Utah federal court recently held that when negotiating a pass-through settlement agreement, a contractor has a duty to disclose information to its subcontractor regarding the viability of the claims ...
"Eliminating the SALT deduction for professional service pass-through businesses would also result in a major tax increase on many of those small businesses," said William R. Bay President, American ...
CMS issued a final rule Tuesday preventing states from increasing or adding pass-through payments for hospitals, physicians or nursing homes contracted with Medicaid managed care organizations. Here ...
Exchange rate pass‐through refers to the extent to which fluctuations in the nominal exchange rate affect domestic prices—both at the producer and consumer levels. This dynamic plays a pivotal role in ...