ThomsonReuters

MAY 20, 2021

IRS Notice 2021-31 (May 18, 2021). Available at [link]. The IRS has issued 86 Q&As on the COBRA premium assistance provisions of the American Rescue Plan Act of 2021 (ARPA). Under ARPA, a 100% COBRA premium subsidy and additional COBRA enrollment rights are available to certain assistance eligible individuals (AEIs) during the period beginning on April 1, 2021, and ending on September 30, 2021 (see our Checkpoint article ).

Compliance 69

Compliance 69

Merrimack Business Appraisers

MAY 20, 2021

Did you know that an appraiser must promote and preserve the public trust inherent in appraisal practice by observing the highest standards of professional ethics? We at Merrimack Business Appraisers pride ourselves on being unfailingly objective. The Appraisal Foundation, a private, non-profit educational organization, ensures that an appraiser must perform assignments with impartiality, objectivity, and […].

Appraisal 52

Appraisal 52

GCF Value

MAY 20, 2021

Earlier this month, our team celebrated National Small Business Week. This past year has been a turbulent time for business owners and the SBA lending community, and we are proud to be part of a resilient community. Usually, National Small Business Week is hosted by the Small Business Association (SBA), and this event takes place the first week of May.

Business Valuation 52

Business Valuation Finance Appraisal 52

ThomsonReuters

MAY 20, 2021

QUESTION: We are redesigning our 401(k) plan to use the Code § 401(k)(13) nondiscrimination safe harbor for plans that make automatic deferrals. That safe harbor will also require our company to make nonelective or matching contributions. How do we decide which type of employer contribution to make? ANSWER: The Code § 401(k)(13) safe harbor for qualified automatic contribution arrangements (QACAs) allows plans to satisfy the actual deferral percentage (ADP) test by requiring automatic deferral

52

52

Speaker: Susan Spencer, Principal of Spencer Communications

Intent signal data can go a long way toward shortening sales cycles and closing more deals. The challenge is deciding which is the best type of intent data to help your company meet its sales and marketing goals. In this webinar, Susan Spencer, fractional CMO and principal of Spencer Communications, will unpack the differences between contact-level and company-level intent signals.

Marketability

Quantive

MAY 20, 2021

The single greatest reason most owners fail to exit successfully is that […]

52

52

ThomsonReuters

MAY 20, 2021

Howard Jarvis Taxpayers Ass’n v. Cal. Secure Choice Ret. Sav. Program, 2021 WL 1805758 (9th Cir. 2021). Available at [link]. A federal appeals court has affirmed that the CalSavers Retirement Savings Program, a state-run IRA savings program for employees without access to employer-provided retirement benefits, is not preempted by ERISA. CalSavers generally requires eligible non-governmental employers with five or more California employees to automatically enroll their California employees and r

Compliance 52

Compliance 52