Go for the gap — and do the opposite from the market leader before anyone else does.
Business strategy — especially when it involves case studies from business schools — is always written with the benefit of hindsight and often with a very broad brush. It’s like the plot of an old-fashioned thriller in which the good guys and the bad guys are sharply defined: the good guys always get stuck in terrible fixes, but they know what they’re doing and somehow emerge victorious as the story races to its climax.
Defined benefit plan participants will have greater flexibility in choosing how to receive their pension benefits under final regulations issued by the IRS (T.D. 9783). The regulations finalized proposed rules issued in 2012 that permit participants to elect to receive split benefits of monthly annuity payments together with a lump-sum payout without disqualifying the plan. The IRS believes plan participants are better served against the possibility that they will outlive their retirement benefits when they can choose to bifurcate their benefits between the two options.
Under the Affordable Care Act starting in 2018, a tax on insurance companies that provide high-cost plans. This tax encourages streamlining of health plans to make premiums more affordable.
How to Set Row Height and Column Width in Excel
By default, when you create a new workbook in Excel, the row height and column width is always the same for all cells. However, you can easily change the height and width for one or more rows and columns.
The Internal Revenue Service has issued final regulations redefining terms relating to marital status to include same-sex marriage for federal tax purposes, in accordance with Supreme Court decisions.
Health Care Law and You
Affordable Care Act & Taxes – At a Glance
This chart explains how the health care law affects you.
Implementation guidance on FASB’s new NFP standards
The new Financial Accounting Standards Board standards for nonprofits that were released in August represent the most significant changes in the not-for-profit reporting rules since 1993.
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In Rev. Proc. 2016-47, the IRS announced that a taxpayer who fails to meet the requirement to roll over distributions from retirement accounts within the normal 60-day period can make a written self-certification to an IRA trustee or plan administrator that a contribution meets one of the 11 specific reasons listed in the revenue procedure for excusing the missed 60-day deadline.