Library

• Partner Compensation
• Service Sheds Light on Sufficient Documentation of Investment Banking Fees
• Tax Treatment of Prepaid FDIC Assessments by Insured Depository Institutions
• Government Accounting Office Puts Spotlight on S Corporations
• Research Tax Credit for Prototype Development
• Second Chance for Deferred Compensation Plan Compliance

STATE AND LOCAL TAX

• New York State Tax Enforcement Actions

INTERNATIONAL TAX

• Foreign Bank Account Report Update

• Border Crossing

RSM McGladrey Tax Digest is published by RSM McGladrey Inc., the leading professional services firm providing accounting, tax and business consulting services to middle market companies. RSM McGladrey Inc. and McGladrey & Pullen have an alternative practice structure. Though separate and independent legal entities, they can work together to serve clients’ business needs. They are member firms of RSM International, an affiliation of separate and independent entities. RSM McGladrey Inc. is not a licensed CPA firm.

The information contained herein is general in nature and based on authorities that are subject to change. RSM McGladrey Inc. guarantees neither the accuracy nor completeness of any information and is not responsible for any errors or omissions, or for results obtained by others as a result of reliance upon such information. RSM McGladrey Inc. assumes no obligation to inform the reader of any changes in tax laws or other factors that could affect information contained herein. This publication does not, and is not intended to, provide legal, tax or accounting advice, and readers should consult their tax advisors concerning the application of tax laws to their particular situations.

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