Guidance allows QTIP election where executor elects portability
The IRS removed a prohibition on making a qualified terminable interest property (QTIP) election whe...

New lease accounting standard proposed for federal entities
A proposal issued by the FASAB would require federal lessees to recognize a lease liability and a le...

IRS issues 2016–2017 special per-diem rates for travel
The IRS issued its annual updates of per-diem rates for use in substantiating certain business expen...

GASB proposal addresses various practice issues
A GASB proposal would provide guidance addressing a multitude of issues that have arisen in state an...

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