December 2018

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Understanding the New Leasing Standard: Definition of a Lease

Under its core principle, a lessee will recognize right-of-use (“ROU”) assets and related lease liabilities…

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Proposal to Expand Access to Retirement Plans

Just more than half of working Americans have access to a 401(k) retirement plan, data from the…

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Act Now to Ensure Your Eligibility for Paid Family Leave Tax Credit

Section 45S of the Internal Revenue Code provides a tax credit for employers who provide…

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Cybersecurity: Key Trends and Recommendations

While all organizations are potential targets of cyber-attacks, the industries which possess the most valuable…

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Quantifying Damages in Post-Acquisition Disputes
Quantifying Damages in Post-Acquisition Disputes

Merger and acquisition transactions rarely turn out precisely as the parties anticipated when they negotiated…

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Massachusetts Enacts Supplemental Appropriations Bill

For corporate excise tax and financial institution tax purposes, H. 4930 generally provides a 95-percent…

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2018 Year-End Reminder: Common Fringe Benefits

Fringe benefits are defined as a form of pay for performance of services given by…

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