Understanding Comprehensive Tax Allocation for Financial Reporting

Learn how comprehensive tax allocation reconciles tax and financial reporting, uncovering discrepancies in income, expenses, ...
JD Supra

Government Contracts Cost and Pricing: Allocation of Direct and Indirect Costs

Welcome back to the Cost Corner, where we provide practical insight into the complex cost and pricing requirements that apply to Government contractors. This is the second article in a multi-part ...
Purdue University

Cost Allocation Guidelines for Charges to Sponsored Programs

Federal regulations require that similar costs be treated consistently as either direct costs or indirect costs, in like circumstances. This regulation imposes a requirement on the University to ...
The National Law Review

ERISA Plan Expenses: When Can the Plan Pay the Tab?

We collaborate with the world's leading lawyers to deliver news tailored for you. Sign Up for any (or all) of our 25+ Newsletters. Some states have laws and ethical rules regarding solicitation and ...

AMP reports FY24 results and cost allocation changes

AMP reports FY24 earnings and updates cost allocation methods for improved transparency and investor clarity. The post AMP ...
JD Supra

Proposed New Code Sec. 163(n) and Removal of Expense Allocation to GILTI

This column describes new proposed Code Sec. 163(n) and the proposed general removal of expense allocation to GILTI in the Build Back Better Act (the “BBBA”). This column focuses on the version of the ...