Eide Bailly Newsletter Archive

Welcome to Eide Bailly's e-newsletter archive. Click on any of the links below to view past issues. We invite you to subscribe to any e-newsletters that you may be interested in receiving, or to update your e-newsletter subscription profile.

Connections
Insights for Nonprofits
What's the Buzz on 403(b) Plans? | IRS 2016/2017 Priority Guide | Just in from the AICPA: FASB Issues Nonprofit Reporting Standard | Would You Like Confidence in Your Cyber Security Direction? (9/23/2016)
What to Expect from the 2016 Single Audit | IRS Scrutiny of Donor Advised Funds (6/30/2016)
New McKinsey Report: Investors Should Expect Lower Returns for the Next 20 Years (5/4/2016)
FASB Issues Not-for-Profit Entities Industry Developments-2016 (4/8/2016)
FASB Continues Redeliberations of Proposed Changes to Not-for-Profit Financial Reporting (3/31/2016)
Are You Neglecting Your Most Valuable Employee? (3/17/2016)
FASB Issues Final Standard on Lease Accounting (2/26/2016)
FASB Continues Redeliberation of Proposed Changes to Not-for-Profit Financial Reporting (2/16/2016)
The New Financial Statements of Not-for-Profit Entities: How Future Changes Could Affect Your Reporting Requirements (3/26/2015)
2014 Significant Changes to Form 990 and FY2015 IRS Tax-Exempt & Government Entities Priorities (1/28/2015)
Considerations for Non-Profits Conducting Online Sales (11/4/2014)
2014 NFP Audit Risk Alert: What You Need to Know (5/22/2014)
Tax Reform Act of 2014: What Non-Profits Should Know (4/16/2014)
Form 990: 2013 Significant Changes (2/10/2014)
Resourcefullness Award Results and Insights (10/24/2013)
Does your Tweet Jeopardize Tax-Exempt Status? (7/29/2013)

Field Reports
Insights for Ag Producers
Repair Regulations: What You Need to Know (2/20/2015)
Save Taxes with Agricultural Wages Paid In Commodities (7/16/2013)
Save on Taxes through Gifts of Commodities to Qualified Charitable Organizations (6/18/2013)

Forensic and Valuation
Insights for Attorneys
Fraud: Current Trends & Information (6/6/2016)
Safeguarding Your Business with Better Hiring Practices (3/17/2016)
Cybersecurity: Is Your Business Prepared? (2/25/2016)
Cybersecurity: Are Your Clients Prepared? (2/16/2016)
Calculating Fraud Loss: What am I Forgetting? (7/7/2015)
Stolen Identities and Federal Tax Returns: Is it really an issue? (12/15/2014)
The Dollars and Sense of Divorce (11/19/2014)
Can Forensic Technology Speed Up Asset Tracing? (9/9/2014)
Family Law: Digital Divorce 101 (7/1/2014)
The Shadow Economy (6/18/2014)
Preventing Fraud: Is the Answer Sitting in the Office Next Door? (5/6/2014)
Goodwill Value in Divorce: Who Gets the Blue Sky? (3/11/2014)
Computer Forensics - The Cyber Hunt for Evidence (2/18/2014)
The Financial Motivation to Commit a Crime (1/16/2014)
Important Considerations for Buy-Sell Agreements (11/21/2013)
INTERVIEWING: Truth, Deception and Lies, and the fine line between them (7/16/2013)

Government Insights
Insights for Governmental Clients
What to Expect from the 2016 Single Audit (5/16/2016)
Dispatches from the GASB's Winter 2016 Meetings (4/22/2016)
Fair Value for Investments - A Big Deal or Not? (3/11/2016)
GASB Fall 2015 Meeting Update (1/6/2016)
GASB September Meeting Update (9/23/2015)
GASB July Meeting Update (8/6/2015)
GASB June Meeting Update (6/15/2015)
GASB April Meeting Update | Pension Communication Resource Available (5/11/2015)
Big Government Entity: Big Fraud Problem | Cybersecurity: Not Just an IT Issue (3/31/2015)
GASB January Meeting Update (2/12/2015)
GASB November/December Update and IRS Tax-Exempt and Government Entity Priorities (1/29/2015)
Tax Abatement Disclosures and Other Fall GASB Topics (10/24/2014)
Dispatches from the GASB's August 2014 Meeting (9/3/2014)
Amnesty for Bond Issuer Continuing Disclosure Ending Quickly (8/1/2014)
Dispatches from the GASB's May 2014 Meeting (6/10/2014)
Dispatches from the GASB's April 2014 Meeting (5/1/2014)
New Details on Pension Auditing, MD&As and the New "Super Circular" (3/12/2014)
The New "Super-Circular" - What You Need to Know Now (2/6/2014)
New 2013 Data Collection Form Now Available (1/9/2014)

Health Care News Network
Insights for Health Care
Preparing to Participate in MACRA 2017 (10/27/2016)
Transparency and Independence: Health Care Management's Greatest Cyber Security Needs (10/25/2016)
Apply Today: Deadline for Essential Community Provider Applications is Oct. 15 (10/11/2016)
Passionate About Politics? Don't Allow it to Affect Your Organization's Tax Exempt Status (10/11/2016)
Federal Communications Commission Issues Final Rule: Is Your Organization Compliant? (10/4/2016)
IRS Audits: Is Your Hospital Compliant with IRC Section 501(r)? (9/22/2016)
The Cyber Landscape and Your Culture of Security (9/6/2016)
Celebrate the Anniversary of ICD-10-CM & ICD-10-PCS: Changes You Need to Know (8/31/2016)
2017 Inpatient Prospective Payment System Final Rule (8/18/2016)
Comprehensive Primary Care Plus in Your Region: Apply by Sept. 15 (8/5/2016)
MACRA: What Does This Mean for Your Organization? (7/27/2016)
Does Your Health Care Organization Have Unclaimed Property? (7/14/2016)
Deadline approaching: Apply for CPC+ Today (7/12/2016)
Potentially Double Your Total Payments: Apply for CPC+ Today (6/30/2016)
Medicare Cost Report S-10 Data: Uncompensated Care | Medicare PS&R Access (6/28/2016)
Clarifying CPT Prolonged Care Codes (6/23/2016)
Sales & Use Tax: What Hospitals Should Know (6/21/2016)
Privacy, Security and Breach Notifications: Is Your Organization Ready for HIPAA Phase 2 Audits? (5/24/2016)
Is Your Denials Management Program as Effective as it Could Be? (4/12/2016)
Rural Health Clinics: Navigating the April 1 Billing Changes (4/7/2016)
Round Two of Provider Enrollment Revalidation (3/18/2016)
Are You in Compliance with the Telephone Consumer Protection Act? (3/15/2016)
California Hospital Ransomware Incident: A Harsh Reminder of the Importance of IT Security! (3/10/2016)
Accounting and Regulatory Updates (3/1/2016)
Outsourced Revenue Cycle Management: Navigating the Options and Finding the Best Solution for You (2/25/2016)
Recovery Audit Contractors (RACs) Update | Medicare Reasonable Costs and "Prudent Buyer" (2/17/2016)
CMS Issues Final Rule: Bundled Payments for Comprehensive Care for Joint Replacement (1/21/2016)
Are You Ready for Value-Based Payments in 2016? (12/30/2015)
Accounting for Leases: Update to Proposed Changes by FASB (11/24/2015)
CRNA Exemption Requests Due by January 1, 2016 (10/21/2015)
2016 Inpatient Prospective Payment System Final Rule Effective October 1, 2015 (10/14/2015)
2015 Physician Quality Reporting System Deadline Fast Approaching (10/7/2015)
Your Clinics Could Be Costing You Medicare Reimbursement (9/17/2015)
ACA Reporting Requirement: Start Planning Now (9/8/2015)
New Hospice Medicare Cost Reporting Forms (8/27/2015)
ICD-10.This is the Year. Are You Ready? (6/30/2015)
Low Volume and Medicare Dependent Hospital Provisions Extended to September 30, 2017 (6/22/2015)
Unclaimed Property Reporting: Are You Up to Date? (6/17/2015)
OIG Issues Joint Guidance for Health Care Boards | Highlights from AHLA Institute of Medicare and Medicaid Payment Issues (5/6/2015)
The New Financial Statements of Not-for-Profit Entities (4/23/2015)
FASB Issues Changes Regarding Presentation of Debt Issuance (4/21/2015)
Hospice Providers to Self-Report Aggregate Cap Limitations (3/18/2015)
OIG Report Threatens Current CAH Swing-Bed Reimbursement Method (3/10/2015)
Update on Revenue Recognition Changes (3/4/2015)
EHR Meaningful Use Audits - What You Need to Know | Safeguarding Patient Information - What Is Your Risk? (2/19/2015)
CMS Payment Changes to Chronic Care Management (2/11/2015)
An Extraordinary Change with Less Than Ordinary Impacts (1/29/2015)
Summary of 501(r) Final Regulations for 501(c)(3) Hospitals (1/28/2015)
501(r) Final Regulations Released (12/30/2014)
CPT Code Changes Effective January 1, 2015 (12/30/2014)
Common State Tax Misconceptions About Non-Profit/Tax Exempt Health Care Organizations (10/22/2014)
Federal Government Auditing Medicaid DSH Payments to Montana Hospitals (10/1/2014)
Changes on the Horizon for Modifier -59 (9/30/2014)
FY 2015 IPPS Final Rule Reminder: Hospitals Required to Make Pricing Transparent and Available to Patients (9/16/2014)
Highlights of the FY 2015 IPPS Final Rule (9/5/2014)
FY 2015 IPPS Final Rule - Wage Index Office of Management and Budget (OMB) Delineations (8/28/2014)
Best Practice Concepts in Revenue Cycle Management (8/27/2014)
Low Volume Payment Adjustment Deadline September 1 (8/20/2014)
Financial Feasibility Studies: Five Best Practices for Senior Living Providers (7/16/2014)
HITECH Audits Defined (7/10/2014)
A Comprehensive Change to Revenue Recognition (6/5/2014)
CMS Proposed Rule Would Change Medicare Payments for Numerous PPS and CAH Hospitals (5/27/2014)
CMS Proposed Rule Would Require Some Critical Access Hospitals to Reclass to Rural to Retain Their "CAH" Status (5/14/2014)
Tax Reform Act of 2014: What Health Care Organizations Need to Know (5/13/2014)
Your Input Needed: Research into Disallowed Reimbursement for CRNA Costs (3/25/2014)
Low Volume Payment Adjustment Deadline Fast Approaching (3/20/2014)
Form 990 Filing Changes, IRS Enforcement Red Flags, Single Audit Reform, Board Engagement Survey (2/19/2014)
HHS Office of Inspector General Issues Work Plan for FY 2014 (2/6/2014)
CMS Announces Frontier Community Health Integration Project (2/5/2014)
EHR "Copy/Paste" Fraud Risk (1/21/2014)
Medicare Wage Index 2013 Occupational Mix Survey (1/14/2014)
2014 CPT Coding Changes Effective January 1, 2014 (12/30/2013)
2014 OPPS Final Rule Impacts Payments for Hospital Outpatient Services (12/19/2013)
Proposed New Cost Report Instructions and Forms (12/18/2013)
CMS Issues Update to RHC/FQHC Medicare Benefit Policy Manual (12/17/2013)
File Your CRNA Exemption for Cost-Based Reimbursement by December (10/21/2013)
Reporting Requirements of Perks Under ACA (9/17/2013)
CAHs in Danger: A Call to Action (9/3/2013)
Disproportionate Share Hospitals Brace for Significant Reduction in Medicare Payments (8/20/2013)
CAHs in Danger of Not Meeting CMS Distance Requirements if Required to Re-Enroll in Medicare (8/15/2013)
Wage Index - The Last Frontier (8/7/2013)
Move Forward with ICD-10 Education (7/30/2013)
The Health Care Reform Toolkit (7/16/2013)

Health Care Reform
Insights About Health Care Reform
Affordable Care Act Update and Compliance Requirements (7/26/2016)
REMINDER: 1094/1095 Filing Deadline Quickly Approaching (5/31/2016)
IRS Extends ACA Information Reporting Deadlines (12/30/2015)
ACA Reminder: New Employer Reporting Requirements (11/30/2015)
Two Unlikely Cousins: The Look-Back Measurement Period Safe Harbor and the 95% Coverage Requirement (10/27/2015)
ACA Reporting Requirement: Start Planning Now (8/18/2015)
Supreme Court Ruling on Subsidies Keeps Options Open for Employers (7/2/2015)
New Guidance Delays Small Business Owners ACA Penalties (4/1/2015)
Are You Really on Top of the Affordable Care Act Penalties? (2/4/2015)
Filing Extension For Transitional Reinsurance Program (11/21/2014)
Important Deadline: Transitional Reinsurance Fee (11/13/2014)
Insurance Renewal Rates (10/1/2014)
Affordable Care Act Update: Impact on Businesses (8/5/2014)
Employer Payment Plans Can't Be Used for Pretax Premium Reimbursement (7/9/2014)
Are You Staying Up-to-Date on Health Care Reform? (4/16/2014)
Health Care Reform Update: "Play or Pay" Delayed for Some (2/11/2014)
Impact of the ACA on HRAs and Cafeteria Plans in 2014 (1/16/2014)
Updates on the Affordable Care Act (1/7/2014)
Health Care Reform Employer Deadline Extended to January 1, 2015 (7/3/2013)
Q & A on Health Care Reform (6/27/2013)
All Employers Must Notify Employees of Marketplace Before October 1, 2013 (6/20/2013)

Hiring Insights
Bringing You Background Check Insights
Employment Background Check Reminders (6/16/2016)
Employment Assessment Tool (11/23/2015)
Credit Report Update: New York Prohibits Employers from Using Credit Information in Employment | Updates to Background Reports (5/8/2015)
What is Included in the Background Reports You Receive? (11/10/2014)
Case Study - EEOC Criminal History Guidance (6/12/2014)
Is it Time to Revise Your Employment Application? (2/12/2014)
Case Study: Importance of the Disclosure and Authorization Form Format (11/12/2013)
BIRS Software Enhancements (8/19/2013)

Inside Manufacturing
Insights for Manufacturers
Understanding the Benefits of an IC-DISC: Is it Right for You? (1/6/2016)

Insurance Insights
Insights for Insurance Companies
NAIC 2016 Summer National Meeting Recap (9/20/2016)
FASB Issues Accounting Standards Update (ASU) 2016-02, Leases (2/25/2016)
Important Updates: IRS Health Insurance Provider Fee and Other Reporting (1/20/2016)
NAIC 2015 Fall National Meeting Recap (12/3/2015)
NAIC Emerging Issues Adopts Interpretation on ACA Risk Corridors (11/9/2015)
NAIC Summer 2015 Meeting Recap (9/10/2015)
FASB Increases Disclosure Requirements for Short-Duration Insurance Contracts (6/5/2015)
NAIC 2015 Spring National Meeting Recap (4/15/2015)
Risk Focused Surveillance Method Updates (3/23/2015)
NAIC 2014 Fall National Meeting Recap (12/3/2014)
NAIC Summer National Meeting Recap (9/11/2014)
Update on the NAIC Required Annual Corporate Governance Disclosure Act (7/11/2014)
Enterprise Risk Management - Insurance Companies Do That, Right? (5/6/2014)
NAIC Fall Meeting Recap (1/10/2014)
Implementing New Provisions for the 3Rs (12/5/2013)
Highlights from the IASA National Conference (7/10/2013)

The Pipeline
Insights for the Oil & Gas Industry
Taxation of Mineral Lease Sales (4/30/2014)
Reducing DSO for Improved Oilfield Service Operations (3/21/2014)
Leasing Public Lands (1/21/2014)
SALT Considerations for the Oil & Gas Industry (9/30/2013)
Business Analytics: Better, Faster and More Informed Decisions (8/26/2013)
Estate Planning: Thinking About Oil and Gas Properties (8/1/2013)
Infrastructure - Key to Successful Business Operations (6/25/2013)

Tax News & Views
Insights from Our National Tax Office
In Case You Missed It (11/1/2016)
W-2 Filing Date Changed (10/25/2016)
R&D Tax Credit - Final Regulations Released for Internal-Use Software (10/20/2016)
In Case You Missed It (10/18/2016)
ALERT: New Email Scam (9/27/2016)
In Case You Missed It (9/13/2016)
IRS Proposes Regulations to Prevent Perceived Undervaluation (8/23/2016)
Nevada Commerce Tax Extension Requirements (8/9/2016)
In Case You Missed It (8/2/2016)
In Case You Missed It (7/14/2016)
Does Your Business Generate Unclaimed Property? (7/12/2016)
Amnesty Program Update (6/28/2016)
Nevada Commerce Tax Update (6/24/2016)
In Case You Missed It (6/8/2016)
Self-Directed IRAs: A Cautionary Tale (6/2/2016)
'Federal Student Tax' Scam Alert (5/26/2016)
Employers Face New Salary Threshold for Overtime Pay (5/20/2016)
Claiming the Work Opportunity Tax Credit (4/6/2016)
In Case You Missed It (4/5/2016)
2016 Amnesty Program Update (3/8/2016)
In Case You Missed It: International Tax Considerations (3/1/2016)
Worthless Stock Deduction for a Failed Foreign Subsidiary (2/29/2016)
In Case You Missed It (2/26/2016)
Canada Non-Resident Employer Certification (2/2/2016)
Year-End Tax Reporting Information (1/8/2016)
Depreciation Changes in the PATH Act (1/5/2016)
Foreign Information Returns: The Cost of Not Filing (12/31/2015)
R&D Tax Credit Enhanced and Becomes Permanent (12/29/2015)
Some IRS mileage rates decreasing for 2016 (12/23/2015)
Tax Extenders and More Signed into Law | Appropriations Act (12/22/2015)
Industry Issue Resolution (IIR) Guidance for the Retail Industry Issued (12/17/2015)
An IRS Late Year Gift of Increased De Minimis Amount Requires Decisions and Actions (12/16/2015)
2015 Amnesty Program Update (12/14/2015)
New IRS Payroll Deposit "Help" Initiative (12/11/2015)
Unlikely Content Travels In the FAST Act (12/9/2015)
Increase to the De Minimis Threshold for Taxpayers without Applicable Financial Statements (12/8/2015)
Bipartisan Budget Act of 2015 Substantially Changes Partnership Audit Rules (11/12/2015)
The End of File and Suspend (11/9/2015)
In Case You Missed It (11/3/2015)
IRS Announces 2016 Inflation and Cost of Living Adjustments (10/30/2015)
2015 Amnesty Program Update (9/8/2015)
In Case You Missed It (9/1/2015)
Potential Tax Benefits for Minnesota School Supply Purchases (8/3/2015)
In Case You Missed It (7/28/2015)
Nevada Commerce Tax: Impact on Businesses (7/6/2015)
Reminder: First Time BEA Filing Due June 30 (6/22/2015)
Minnesota Capital Equipment Exemption (6/9/2015)
Important June 30 Filing Deadline for U.S. Taxpayers with Foreign Accounts (6/8/2015)
Wealth Transfers: You Shouldn't Take the Emotion Out of Your Decisions (5/21/2015)
Small Retirement Plan Late Form 5500 Penalty Relief Filing Due by June 2, 2015 (5/15/2015)
In Case You Missed It (5/6/2015)
An S Corporation Doesn't Change the Self-Rental Rules (5/1/2015)
It's Simple: No Deduction if You Don't Follow the Rules (4/29/2015)
Is Tapping Your IRA for a Home Down Payment a Good Idea? (3/31/2015)
Funding Disability Expenses Using ABLE Accounts (3/17/2015)
In Case You Missed It (3/3/2015)
International Tax News and Updates (2/26/2015)
Oil Extraction Tax Reduction Available for New Wells (2/9/2015)
Certain Small Businesses Get Repair Regulation Filing Relief (2/17/2015)
Year-End Tax Reporting Information (1/13/2015)
In Case You Missed It (1/8/2015)
2015 Mileage Rates (1/2/2015)
New IRS Publication on Affordable Care Act (12/30/2014)
IRA Direct Charitable Contribution Revived (12/26/2014)
Tax Extender Legislation Moves to the President for Signature (12/17/2014)
More Guidance on IRAs and the One-Rollover-Per-Year Rule (12/8/2014)
Year-End Tax Planning (12/1/2014)
Depreciation: Understanding "Placed In Service" (11/19/2014)
Congressional Action Needed Now (11/12/2014)
In Case You Missed It ... (11/4/2014)
2015 Social Security Wage Base Increased to $118,500 (10/27/2014)
International Tax Services Alert - FATCA Compliance for U.S. Entities (10/14/2014)
In Case You Missed It (9/25/2014)
North Dakota Launches Taxpayer Access Point (8/26/2014)
In Case You Missed It (7/25/2014)
Your Action Needed: Repair Regulations Impact Most Businesses (7/23/2014)
Deadline Nears for Offshore Voluntary Disclosure Program (7/22/2014)
Permission to Use a Truncated Identifying Number (7/16/2014)
Important 2014 Estate and Gift Tax Numbers (6/12/2014)
In Case You Missed It (4/29/2014)
Tax Court Ruling Changes Rules for IRA Rollovers (4/1/2014)
New Tax Bill Changes for Minnesota Taxpayers (3/25/2014)
Sophisticated phone scams preying on taxpayers' IRS fears (3/24/2014)
Increased Payroll Audits for Misclassification of Employees (3/18/2014)
In Case You Missed It (3/3/2014)
Trust Tax Planning: Deducting Distributions Made After Year-End (2/25/2014)
Critical Deadline for those with Employer Identification Numbers (2/6/2014)
In Case You Missed It (1/14/2014)
Year-End Tax Reporting Information (1/10/2014)
People Who Had Health Insurance Dropped Now Qualify for Hardship Exemption (12/27/2013)
SALT Issues Created by the Final Repair Regulations (12/19/2013)
IRS Releases 2014 Standard Mileage Rates (12/11/2013)
The New IDR Procedures: Issue-focused at a cost (11/21/2013)
IRS announces $500 carryover for Health FSAs (11/7/2013)
In Case You Missed It: Tax News and Views Recap (10/9/2013)
IRS Shutdown Operations: What to Expect (10/3/2013)
Businesses Urged to Record Notification of Health Insurance Marketplace (10/2/2013)
Final Repair Regulations Released (9/18/2013)
All Employers Must Notify Employees of Marketplace Before October 1, 2013 (8/29/2013)
One-time sales tax refund for North Dakota homeowners affected by 2011 flood (8/8/2013)
Employer Mandate Delay Offers Opportunity to Make an Informed Decision Surrounding Health Reform (8/2/2013)
In Case You Missed It: Tax News and Views Recap (7/30/2013)
IRS offers updated guidance on PCORI fee (7/24/2013)
"The Health Care Reform Toolkit" (7/19/2013)
IRS Calculation of Interest Error (7/17/2013)
Health Care Reform Employer Deadline Extended to January 1, 2015 (7/3/2013)
Funding Patient-Centered Outcomes Research (6/26/2013)
FBAR Filing Method to Change July 1, 2013 (6/14/2013)

Transactions
Insights for Buyers and Sellers
Interested in Selling Your Business? Consider Potential Buyers (3/21/2016)
Improving Business Processes via Vacation (2/22/2016)
Family Offices: Potential Buyers for Your Business? (5/19/2015)
Exit Planning: Who's Going to Buy Your Business? (5/4/2015)
Private Companies Have Options for Eased Goodwill Accounting and Purchase Price Allocation (4/21/2015)
M&A Market Outlook (1/14/2014)
Using Earn-Outs to Get the Sale Price You Want (10/15/2013)

Tribal Solutions
Insights for Tribal Government and Gaming
The Cyber Security Threat (8/15/2016)

The Wire
Insights for the Financial Institutions
New Opportunities for Banks to Claim R&D Tax Credit (10/31/2016)
Email Compromise Fraud Schemes - FinCEN Advisory (9/15/2016)
FASB Issues Final Standard on Credit Losses (6/17/2016)
IRS' Proposed Regulations Could Limit Tax-Exempt Financing Opportunities (6/3/2016)
Overtime Rule Changes on the Horizon (5/16/2016)
Current Expected Credit Loss Accounting Standard Update (5/4/2016)
South Dakota Eliminates Estimated Payments for Bank Franchise Tax (3/18/2016)
Claiming the Work Opportunity Tax Credit (3/11/2016)
QZAB Limits Set for 2015 and 2016 (2/26/2016)
FASB Releases Final Standard on Leases (2/25/2016)
Banks to Request Direct Access to DOD Database to Verify Military Status of Loan Applicants (2/12/2016)
Tax Extenders And More Signed into Law (12/23/2015)
FAST Act Taps Banks for Highways, But With Some Relief for Community Banks (12/8/2015)
Current Expected Credit Losses (CECL) Standard Set for Early 2016 Issuance (10/15/2015)
Temporary Highway Bill Funded with Permanent Tax Changes (8/25/2015)
Legislation Introduced to Permit Banks to Operate as LLCs (8/11/2015)
North Dakota Income Tax Legislative Highlights (6/30/2015)
North Dakota Passes Bill that Permits States and Counties to Borrow up to $500,000 from Banks (5/14/2015)
Basel III Definitions - ADC Loans and HVCRE (4/7/2015)
FFIEC Provides Guidance on Cyberattacks (3/31/2015)
Basel III - Are Your Unfunded Commitments Unconditionally Cancellable? (3/24/2015)
Deadline Extended to Claim Work Opportunity Tax Credit (2/26/2015)
International Data Exchange Service Is Open for Business (1/19/2015)
FASB Moves Financial Instruments Standard Ahead (1/16/2015)
FASB Finalizes Public Company Accounting Alternative for Intangible Assets (12/29/2014)
FASB Considering Simplifications for Stock Compensation Accounting (12/22/2014)
FASB Approves Private Company Accounting Alternative for Intangible Assets (11/19/2014)
Annual Privacy Notices Allowed to Be Posted Online (11/11/2014)
Goodwill Amortization Available to Some Financial Institutions (11/5/2014)
IRS Agents to be More Accepting of Bank Bad Debt Deductions (11/4/2014)
Served an IRS Levy? Be "Super-Expeditious!" (10/17/2014)
Income Tax Allocation Agreements Need Updating by October 31 (7/2/2014)
Tax Credits and Your Bank's Effective Tax Rate (7/1/2014)
Important 2014 Estate and Gift Tax Numbers (5/29/2014)
IRS Provides Automatic Change in Method for OREO Carrying Costs (1/28/2014)
Updates on Accounting for Goodwill (1/21/2014)
Banking Regulators Issue Non-Exclusive List of Qualified Collateralized Debt Obligations (1/15/2014)
FASB to Proceed with Proposed Model for Credit Losses (12/26/2013)
Banking Regulators Issue FAQ Regarding TruPS CDOs Under Final Volcker Rule (12/23/2013)
New Final Mortgage Insurance Premium Reporting Regulations Apply to 2013 & Thereafter (12/10/2013)
How about an ESOP with that S corporation? (7/24/2013)
Delay Announced for FATCA Compliance (7/22/2013)
Regulators Adopt New Capital Rules (7/18/2013)
New Non-GAAP Reporting Option for Private Companies (6/12/2013)

Eide Bailly LLP
4310 17th Ave. S.
Fargo, ND 58108-2545
701.239.8500