The merger and acquisition market is picking up along with the performance of the manufacturing sector. If you’re planning to buy or sell soon, you’ll need to negotiate more than just the selling price.

A potential downside of tax-deferred saving through a traditional retirement plan is that you’ll have to pay taxes when you make withdrawals at retirement. Roth plans, on the other hand, allow tax-free distributions; the tradeoff is that contributions to these plans don’t reduce your current-year taxable income.

One of the reforms from the Dodd-Frank Wall Street Reform and Consumer Protection Act of 2010 (Dodd-Frank) that has yet to be implemented is a proposed rule requiring public companies to disclose the compensation paid to executives relative to the company’s stock market performance.

Oil and gas companies involved in exploration and production (E&P) can use two different measures to evaluate their financial condition: EBITDAX or EBITDA.

Even though portability now allows married couples to use up both spouses’ estate tax exemptions without having to make lifetime asset transfers or set up trusts, this “easier” path isn’t necessarily the better path.

Congress first approved the “temporary” research tax credit in 1981, and it’s been renewed 17 times since, often retroactively to its prior expiration. On December 31, 2014, the research credit expired yet again.

A new Federal Reserve Board rule, now in effect, expands the availability of “small bank holding company” status.

If you don’t pay attention to the details, the tax consequences of a sale may be different from what you expect.

Due to difficult market conditions, oil and gas companies in the United States have cut back on production. The demand, and subsequently the value, of their equipment have fallen as a result. Property value may decrease for this reason, but that does not necessarily mean that property tax assessments will reflect this economic downturn.

The EITF has proposed a three-part plan to make it easier to account for defined benefit plans, defined contribution plans, and health and welfare benefit plans. The proposal aims to simplify the measurement of the plans and the disclosures they’re required to make.