2025 - Page 14 of 14 - Journal of Accountancy

January 13, 2025

Prop. regs. address 401(k), 403(b) automatic enrollment requirement

The proposed regulations provide guidance to plan administrators on implementing the automatic enrollment requirement established by the Secure 2.0 Act.

January 13, 2025

Who cares? Companies that care are better positioned with talent

Most employees don’t think their employers prioritize their well-being, creating an opportunity for companies that cultivate a culture of caring.

January 13, 2025

DOL’s ‘retirement security rule’ runs into obstacles

The U.S. Department of Labor’s recent effort to impose new requirements on financial professionals providing retirement investment advice faces doubtful prospects because of court challenges and the change in presidential administration.

January 10, 2025

Plaintiffs ask Supreme Court to reject DOJ’s BOI request

In response to the Justice Department’s application for a stay of a district court injunction related to beneficial ownership information reporting, the plaintiffs claim that staying the injunction would harm reporting companies more than it would help the government.

January 10, 2025

IRS announces start date for tax filing season

IRS Commissioner Danny Werfel said he expects the 2025 filing season to build on the success of the two previous seasons if Congress maintains funding.

January 10, 2025

IRS issues proposed regs. on catch-up contributions

The proposed regulations apply to catch-up contributions under a 401(k) or similar workplace retirement plan that generally are allowed for workers who have attained age 50.

January 10, 2025

Basis-shifting transaction reporting addressed in final regs.

The final regulations, which the IRS issued Friday, make several changes to the proposed regulations, including a higher dollar threshold for a basis increase in transactions of interest.

January 9, 2025

AICPA tax policy and advocacy successes: 2024 highlights

It’s worth pausing to reflect on the AICPA’s successes in advocating for the profession with Congress and the IRS during 2024.

January 8, 2025

IRS requires sustained funding to continue to help taxpayers, report says

The national taxpayer advocate’s first report to the new Congress highlighted the need for money devoted to taxpayer services and technology.

January 7, 2025

A second private-equity company acquires top 20 firm Citrin Cooperman

Blackstone acquires a majority investment made less than three years ago by a fellow private-equity company, the latest in a long line of recent deals involving large accounting firms.

January 6, 2025

FASB seeks input on standard-setting priorities

The board’s first agenda consultation in three years is focused on identifying targeted improvements to GAAP.

January 3, 2025

Alternative methods allowed for identification of digital assets

The IRS provided temporary relief that permits eligible taxpayers to use alternative methods to make adequate identification of digital asset units sold, disposed of, or transferred in 2025.

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From The Tax Adviser

July 31, 2026

Current developments in S corporations

July 31, 2026

Transfer pricing treatment of acquired intangibles

June 30, 2026

Condo casualty losses: Deductions for common-interest property

May 31, 2026

Trust distributions: Timing, tax, and practical considerations

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