After months of anticipation, the Department of Labor announced on May 18, 2016, the final details of its overtime pay expansion. The new plan would make more than 4 million U.S. workers newly eligible for overtime pay as a way to combat erosion in overtime protections.

Strong financial statements are critical to selling a company for a fair price. But other factors, commonly referred to as key value drivers, can boost a seller’s M&A market prospects.

Although the kids might still be in school for a few more weeks, summer day camp is rapidly approaching for many families. If yours is among them, did you know that sending your child to day camp might make you eligible for a tax credit?

Buyers facing a gap between the financing they’ve lined up and the financing they’ll need, might want to consider a mezzanine loan. This article explains how mezzanine debt is structured differently from traditional loans, which companies are likely to qualify for it and what a mezzanine loan will cost.

This article summarizes five common mistakes made by business sellers: poor financial reporting, overemphasizing the owner’s role, owning real estate outside the company, setting a high asking price and including personal business in the company.

On March 30, the Financial Accounting Standards Board (FASB) published an updated standard to simplify some provisions in share-based compensation accounting.

Lenders have grown more conservative lately. As a result, otherwise qualified borrowers with second-lien loans, significant leverage, diminishing cash and other risky traits may have trouble finding M&A financing.

Through a charitable remainder trust or some other irrevocable split-interest agreement, a donor may wish to provide resources to various beneficiaries, including a government, without reserving or conferring the right to terminate the agreement.

As the school year draws to a close and the days lengthen, you may be one of the many homeowners who are getting ready to put their home on the market. After all, in many locales, summer is the best time of year to sell a home.

The Ohio Supreme Court has ruled that Ohio has the authority to impose the Commercial Activity Tax (CAT) on taxpayers that do not have a physical presence in Ohio.