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On December 4, 2017, the Department of Treasury issued Notice 2017-73, indicating Treasury’s thinking of what the Proposed Regulations on Donor Advised Funds (DAFs) might be. The Notice asks for input by March 5, 2018, on areas Treasury is considering issuing Regulations. A Notice is a way to request informal feedback prior to issuing Proposed Regulations. […]

COSO Series Article Part 1 of 6: The following article is the first part of a six-part series to explore the high-level basics of the COSO1 Integrated Internal Control Integrated Framework (the Framework). The following provides an overview of the Framework itself. Identifying and Setting Objectives If you are a manager, director, or business owner, […]

On Thursday, November 2, the House Ways and Means Committee released H.R. 1, the Tax Cuts and Jobs Act. This is just the beginning of the sausage-making process. Most of the legislation is focused on individuals and businesses. However, there are some special treats for the tax-exempt sector and there is much to be commented […]

If you’re a supplier for Microsoft who handles sensitive information, you are likely well aware of the Supplier Security and Privacy Assurance program (SSPA). The SSPA’s Data Protection Requirements (DPR) recently received an update that represents a significant change to the contents and direction of the program. The revision was intended to update the previous framework […]

The threat of a cyberattack is ever present on executives’ minds, and cybersecurity is the  hot topic in governance circles. The issue facing executives is that many different standards and frameworks regarding cybersecurity have evolved, and each framework tends to be more widely adopted in certain parts of the globe. Variations in Frameworks In the […]

By Shane Ratigan JD, LLM and Jennifar Hill JD, LLM Online marketplace sellers can take advantage of a new multi-state tax amnesty program – if they apply by October 17, 2017. Online marketplace platforms allow big and small companies to access a global market without incurring significant advertising or marketing costs. For those sellers that are […]

The Washington Legislature approved the paid family leave program on June 30, 2017 – but now what? What does the Paid Family Leave Act mean for your small business? First, you may be wondering when it will become effective. The bill states that premiums need to be remitted beginning on January 1, 2019, and the […]

By Mike Nurse, CPA, CFE, CGMA Trust is foundational to any relationship, both personally and professionally.  Trust is also something that needs to be nurtured over time, with the main ingredients being integrity, honesty and demonstration of respect. Lack of trust in the workplace can lead to a culture of backstabbing and paranoid suspicion, and perhaps […]

By Frances Olson, CPA, Manager | Clark Nuber PS Introducing a little one to the family is a very exciting time. That said, there are some financial logistics to consider, before your bundle of joy arrives, that will help protect your family’s financial future. These are the not-so-fun topics that are crucial parts of parenting […]

I recently heard a fable involving an elderly Native American warrior teaching a life lesson to his grandson. He said, “A fight is going on inside me.  It is a terrible fight and it is between two wolves. One is evil – he is anger, envy, sorrow, regret, greed, arrogance, self-pity, guilt, resentment, inferiority, lies, […]

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