Quarterly Insights

Winter 2016

Research & Development Tax Credit Made Permanent; Phishing Schemes; IRS Extends Deadlines for ACA Reporting; 3 New Year's Resolutins for Manufacturing & Distribution Businesses


Federal Tax Alert - January 2016
2015 was undeniably the most significant year for tax legislation since the American Taxpayer Relief Act of 2012., despite starting out with the assumption that significant tax legislation would be in a holding pattern until after the 2016 Presidential elections. For starters, December 2015 legislation made permanent certain tax provisions, such as the research credit, that required annual renewal. 2015 also closed with a long list of regulations and rulings to its credit, despite concerns that a reduced IRS budget would slow guidance to a crawl. And the Supreme Court, appellate courts and the U.S. Tax Court all showed that taxpayers could still score some decisive victories.

Federal Tax Alert - December 2015
Just before recessing for the holidays, the House and Senate passed the Protecting Americans from Tax Hikes Act of 2015 (PATH Act). President Obama is expected to sign the bill as soon as it reaches the White House. The Act does considerably more than the typical tax extenders legislation seen in prior years. It makes permanent over 20 key tax provisions, including the research tax credit, enhanced Code Sec. 179 expensing, and the American Opportunity Tax Credit. It also extends other provisions, including bonus depreciation, for five years; and revives many others for two years. In addition, many extenders have been enhanced. Further, Act imposes a two-year moratorium on the ACA medical device excise tax. The House passed the Act on December 17 by a vote of 318-109; The Senate approved the Act along with a FY 2016 omnibus on December 18 by a vote of 65 to 33.

2015-Year End Tax Planning for Businesses 
The time to consider tax-saving opportunities for your business its before its tax year-end. Some of these opportunities may apply regardless of whether your business is conducted as a sole proprietorship, partnership, limited liability company, S corporation, or regular corporation. Other opportunities may apply only to a particular type of business organization. This Tax Letter is organized into sections discussing year-end, and year-round, tax-saving opportunities for all businesses; partnerships, limited liability companies, and S corporations; and regular C corporations.

2015 Year-End Tax Planning for Individuals 
Individual income taxes, whether paid through employer withholding or quarterly estimates, are probably one of your largest annual expenditures. So, just as you would shop around for the best price for food, clothing, or merchandise, you want to consider opportunities to reduce or defer your annual tax obligations. This Tax Letter is intended to assist you in that effort.

International Tax Alert August 2015
Contributions Made to Partnerships

International Tax Alert June 2015
Foreign Financial Account Reporting

R&D Tax Credits
New Taxpayer-Friendly Regulations Allow Alternative Simplified Research Credit To Be Elected on Amended Returns


Physician Practice 


BDO-Knows Healthcare Summer 2016
Five Revolutionary Forces Shaping Healthcare Investment; Value-Based Payments Call for Dramatic Change to Healthcare Operations; Who are the Rising Stars in PrivateEquity Healthcare Rollups; Did You Know; Perspective in Healthcare; Mark YOur Calendar

Perspective in Healthcare Summer 2016
A feature examining the roll of private equity in the healthcare industry.

BDO-Knows Healthcare Spring 2016
How Bundled Payments Will Redefine Value in Healthcare; The Overlooked Element of Value in Drug Pricing Strategy; How Are Changing Reimbursement Models Impacting Risk?

Special Report: Focus on Outpatient & Inpatient Services
Increasing role of outpatient services.

Perspective in Healthcare Winter 2015
Deducing the Deduction: New Tax Provisions Create Compensation Complications; Best Practices for Evaluating Clinical Strategy; A Commercially Reasonable Defence Against Regulatory Scrutiny; Four Steps Nonprofit Hospitals Should Take to Help Retain Their Tax-Exempt Status; New Year's Resolutions; Time to Give Your Physician Practices a Compliance Check-Up

Compensation and Benefits August 2015
Penalties on Information Returns Increased by the Trade Preferences Extension Act of 2015 (The "Act")

Behavioral Health: Ripe for Growth and Consolidation
Over the past six years, a number of unprecedented changes have occurred in the behavioral health market that are spurring anticipated growth and expected consolidation in the industry in the coming months.

Healthcare Summer 2015
Sea of Change in Reimbursement Parity for Behavioral Health; DSRIP in New York; Leading the Value-Based Healthcare Workforce Strategy Evolution; New Payment Models Bring New Healthcare Data Measurement Requirements; Getting AMPed up for Physician Compensation Models


BDO Manufacturing Output Spring 2016
Sustainable Manufacturing Credits & Incentives to Know in 2016; Traditional Manufacturing vs. Advanced Manufacturing Infographic; R&D Tax Credit Enhancements

Manufacturing Outlet Newsletter Winter 2015
3 New Year's Resolutions for Manufacturing & Distributions Businesses; Holiday Wishlist Tax Extenders; Looking Ahead Top 2016 Manufacturing & Distribution Predictions

NR-Continuous-Monitoring-Alert August 2015
Detecting Fraud and Mitigating Risk for Natural Resources Copanies

Perspective in Manufacturing: Summer 2015
The role of private equity in the manufacturing space.

Manufacturing and Distribution: Q2 2015
Mergers & Acquisitions Review and Outlook

Manufacturing: Risk Factor Report
Risk of Resurgence: Can manufacturing growth continue without key talent?

BDO-600 Board of Director Compensation Trends in Manufacturing
Board of Director Compensation Trends in Manufacturing

Nonprofit Practice

Nonprofit Standard Summer 2015
Successfully Communicating Success: Three Approaches for Nonprofits

Nonprofit Standard Special FASB Edition May 2015
A Primer for Nonprofit Organizations on the FASB's New Revenue Recognition Accounting Standard

Nonprofit Standard Spring 2015
Tax Proposals for Tax Exempt Organizations to Watch in 2015


Employee Benefit Plan

EBP Commentator Summer 2015
IRS Reiterates Plan - Sponsor Responsibility for Documentation of Hardship Distributions and Participant Loans

EBP Commentator Winter 2015 
The Impact of Social Security Numbers on Employee Benefit Plans