Investor Group Presses New SEC Leadership to Address Non-GAAP in Executive Pay
With new leadership at the Securities and Exchange Commission (SEC), the Council of Institutional Investors (CII) is once again urging …
PCAOB Elimination Plan Flies Into ‘Byrd Rule’ Wall in Senate
The Senate parliamentarian has deemed a Republican proposal to fold the PCAOB into the SEC to be subject to the …
Key Business Tax Provisions in the Senate’s Draft Bill
Tax experts unpacked the Senate Finance Committee’s June 16 version of the One Big Beautiful Bill Act — including key provisions for …
Senate Departs from House Bill on SALT
Senate Republicans have long discussed taking a different approach to tax reform from the House — in particular, by focusing …
Must We Provide Notice Before Discontinuing Matching Contributions Under Our 401(k) Plan?
QUESTION: Our company sponsors a 401(k) plan and currently matches participants’ elective deferrals. Due to financial difficulties, however, management has …
Publisher’s Note for the Juneteenth Holiday
Due to the Juneteenth federal holiday, there will be no Checkpoint News articles published on Thursday, June 19, 2025. …
Saving for Higher Education Costs: Qualified Tuition Plan vs. Roth IRA
Practitioner’s Tax Action Bulletin® Advisory When it comes to saving for a child’s college education, many people assume they should …
Minnesota Omnibus Tax Bill Increases Cannabis Tax, Makes Other Tax Changes
By Peter G. Pupke On June 14, 2025, Minnesota Governor Tim Walz approved an omnibus tax bill that increases the …
Expert Discusses Tax Planning Amid Uncertainty
As the Republican tax and spending package makes its way through the Senate, one tax planner shared which provisions she’s …
European Audit Regulators Warn: Eliminating PCAOB Will Have Adverse Consequences
A panel of European audit firm regulators has warned that eliminating the U.S. Public Company Accounting Oversight Board (PCAOB) will …