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Tax Policy Now: Year-end tax planning and Paycheck Protection Program
PPP borrowers cannot deduct business expenses funded by a forgiven loan, but additional legislative action could permit such deductions.
PPP borrowers may need to extend returns and forgiveness applications
PPP borrowers, especially fiscal year taxpayers, should consider extending tax returns and delay loan forgiveness filing (unless necessary).
GASB proposes implementation guidance
The GASB recently released a proposed implementation guide to address a wide array of practice issues related to GASB Statements.
COVID-19: Clarification on interagency statement on loan modifications
Clarifications have been provided on the interagency statement on loan modifications for customers affected by COVID-19.
Audit & Accounting Guide:
An updated AICPA guide addresses the unique aspects of the preparation and auditing of financial institution financial statements.
Audit & Accounting Guide for employee benefit plans updated
An updated AICPA guide addresses the unique aspects of the preparation and auditing of employee benefit plan financial statements.
New edition: Accounting for debt modifications and restructurings
We have published a new edition of our guide regarding the accounting for debt modifications, restructurings and exchanges.
FASB to propose goodwill impairment triggering event alternative
The FASB will propose an ASU that would provide a goodwill impairment triggering event alternative for certain entities.
Policy snapshot: Real estate
Based on Biden’s campaign platform, long-term capital gains, currently taxed at 20%, would be taxed at ordinary income rates.
Policy snapshot: Manufacturing
We expect Biden to be more supportive of free trade, even though Biden’s “Buy American” proposal does reflect protectionism.
Policy snapshot: Health care
Biden will want to strengthen and expand the Affordable Care Act; however, he could face Senate opposition.
IRS issues additional PPP deductibility guidance with safe harbor
IRS clarifies deduction disallowance for expenses funded by PPP and issues safe harbor for borrowers that forgo or are denied forgiveness.
Policy snapshot: Private equity
It remains to be seen whether the transition to the Biden administration will have a significant impact on the private equity industry.
Policy snapshot: Energy
Companies should assess Biden's pledge to invest $1.7 trillion over the next 10 years toward the goal of achieving 100% clean energy.
Audit committee resource: Auditing estimates and use of specialists
A PCAOB resource provides information for audit committees about new requirements for auditing estimates and use of specialists.