Tax and Accounting

Health savings accounts provided coverage for approximately 62 million Americans by the end of 2025, with the largest percentage of...

ABA that it supports a Securities and Exchange Commission proposal to expand reporting accommodations for smaller public companies.

Legislation to reinstate the net operating loss, or NOL, carryback option for certain eligible financial institutions would expand lending and...

The CDFI Fund has launched an online tool that state governors can use to nominate communities as qualified Opportunity Zones,...

FASB issued a proposed accounting standard update exposure draft, or ED, on the short-term hedging targeted improvements added to the...

ABA said that while it appreciates the IRS incorporating its recommendations into the proposed revisions to W-9 tax forms, the...

Departing from the key principle of tax parity with crypto activities would not clarify the rules. It would tilt the...

The IRS has released the inflation-adjusted contribution limits and high-deductible health plan requirements for 2027.

ABA said that while it supports a proposed rule to provide 401(k) plan managers a safe harbor for investing in...

ABA made several recommendations to the Treasury Department and IRS to modernize and streamline the electronic delivery framework for brokers...