Strategies to optimize your finances

Section 127 lets employers give up to $5,250 in tax-free educational assistance, now including student loan repayment. See how the plan works.

Section 127 lets employers give up to $5,250 in tax-free educational assistance, now including student loan repayment. See how the plan works.

ASC 460 guidance on guarantee recognition and disclosure, fair value measurement, product warranties, and indemnification agreements.

Learn how ASC 730 governs R&D expensing under GAAP, how software R&D differs under ASC 350-40, and how in-process R&D works.

The accumulated earnings tax is a 20% penalty on a corporation that retains earnings beyond reasonable business needs to avoid income tax.

When a corporation redeems stock, Section 302 decides whether the distribution is a capital gain or a dividend to the shareholder. Here is how.