- As part of the Patient Protection and Affordable Care Act (ACA or Affordable Care Act), employers and plan sponsors are required to pay a new annual fee, due on or before July 31, 2013.
- Following the trend established in the first quarter, the second quarter of 2013 provided another lackluster quarter of deal volume even though equity markets are robust and liquidity remains high. M&A professionals remain puzzled on the lack of direction and volume for 2013 with most believing that the tax law changes pulled volume from 2013 into 2012.
- The second quarter of 2013 represented another quarter of disappointing deal volume even though equity markets are robust and liquidity remains strong.
- Employees need and want the right jobs, plus businesses need and want the right employees. Baker Tilly's Laura Huggett discusses matching employers and candidates in the financial sector in this WICPA On Balance article.
- The "Financial Reporting Framework for Small- and Medium-Sized Entities" (SME framework) from the American Institute of Certified Public Accountants (AICPA) is intended to ease reporting for smaller, privately held, owner-managed businesses that are not required to follow Generally Accepted Accounting Principles (GAAP). The goal of the framework is to help these businesses clearly and concisely report what they own, what they owe, and their cash flow.
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