- College and university governance practices come into the spotlight almost weekly.
- The NAIC formally adopted the Own Risk and Solvency Assessment (ORSA) Model Act in September 2012, and the ORSA requirement for qualifying insurers will be effective January 2015. In an effort to improve guidance and regulation, the NAIC’s ORSA (E) Subgroup has completed two feedback pilot projects, one in June 2012 and the most recent in September 2013.
- Taking a comprehensive approach to due diligence and responding appropriately to the results provides the best opportunity to fulfill the promise of a deal.
- 2013 is the first tax year for which limited and general partners in investment funds will have to contend with the 3.8 percent tax on net investment income (NII). The final regulations for section 1411, released Nov. 26, 2013, made significant changes in the treatment of investment income, gains, and losses realized by investor and trader funds.
- Baker Tilly summarizes a few key highlights of Farm Bill 2014 for the U.S. food policy that will set the course for the next five years.
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