S corporations have become the most common business taxation structure in the United States since its creation in 1958, allowing businesses to achieve the advantages of the corporate characteristics of limited liability, combined with the pass-through income attributes of a partnership. Under this structure, it is important for the valuation analyst to consider various issues, including the so-called dividend income tax avoidance valuation adjustment model that was applied in the Estate of Jones U.S. Tax Court judicial decision.
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The global pandemic forced a critical reflection period across every business, and the middle market made the most of it. From protecting their workforces, to rethinking strategy and technology, to preserving revenues, and seeking relief to ensure stability, companies took action and took charge of their plans for resilience. Middle market CFOs reconsidered what is truly essential and discovered new areas of opportunity.
The tech industry was undergoing a period of introspection even before the COVID-19 pandemic began. While the crisis spotlighted the importance of the tech industry and existing technology, the future is still rooted in the core purpose of innovation with intent. The tech industry is poised for growth in 2021, and optimization is the path to realizing opportunity.
With multiple states rolling out phased access to COVID-19 vaccines, many employers are considering whether they want to require employees to be vaccinated, how to encourage employee vaccinations, and the implications of vaccine policies for their businesses. Some top questions are answered to help employers address the issues surrounding the vaccination.
COVID-19 is exacerbating ongoing geopolitical and societal challenges, and the existential crisis of climate change looms large. In this 16th edition of the Global Risks Report, it highlights the implications of major risks, including the COVID-19 pandemic and an emerging risk landscape spanning from the digital divide to navigating global fractures to considering strategic investments to avoid catastrophic outcomes.
Before deciding on whether to mandate a COVID-19 vaccine at the workplace, there are a number of considerations that an employer should bear in mind. This includes costs from securing the vaccinations or side effects that may result in needing paid leave. There are also the financial and practical implications associated with a mandate.
Your fellow FOX members have contributed these human capital tools and samples. Please note that these samples have been provided for illustrative purposes only, and may not represent the latest versions.
Your fellow FOX members have contributed these document management tools and samples. Please note that these samples have been provided for illustrative purposes only, and may not represent the latest versions.
For employers seeking guidance on how to address a COVID-19 vaccination policy, this guide outlines key points when considering whether to go with a mandatory or voluntary vaccination policy. It highlights the EEOC’s position on a mandatory vaccination policy, allowance for reasonable accommodations under the Americans with Disabilities Act, potential privacy concerns, incentivization for getting vaccinated, and other legal risks under federal and state law.
In this podcast episode, learn more about the latest updates on mandatory vaccine and mask policies, new action to ban non-compete agreements, a big free speech decision, New York regulatory updates, and a proposed wage and hour rule.