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Confusion exists among financial institutions regarding the 60-day customer liability window, which could lead to potential violations of the Electronic Funds Transfer regulation. FDIC examinations found that some financial institutions calculated the customer liability window in manners not consistent with Regulation E. The regulation states...

The Securities and Exchange Commission requires certain public companies to publish quarterly financial statements to give investors insight into midyear performance. Though interim reporting generally is not required for private companies, stakeholders in smaller entities can benefit even more than those of public companies from...

Nonqualified deferred compensation (NQDC) plans pay executives, or other key employees at some time in the future, for services to be currently performed. If your organization offers one or is considering offering one, it is critical to be aware of the applicable tax rules. Included...