Discover the intricacies of related-party transactions, their potential conflicts of interest, and the regulatory measures in ...

A federal watchdog plans to audit nursing homes’ use of related parties, and the results could ultimately lead to even more oversight for the already highly regulated sector. The Health and Human ...

The Securities and Exchange Commission (“SEC”) recently brought two enforcement actions against public companies regarding related party transaction (“RPT”) disclosures. The actions against Lyft and ...

Assume that Acme Co[i] is paying premiums for commercial insurance[ii] coverage to protect itself from economic losses that may arise out of various events. These premiums are deductible in ...

Related-party transactions have played a significant role in accounting failures and frauds. In a study of Securities and Exchange Commission fraud allegations by the Committee of Sponsoring ...

Many tax professionals misunderstood the rules governing IRC section 1031 tax-deferred exchange transactions between related parties. This is not surprising since the IRS’s intentions had been unclear ...

The American Institute of CPAs is urging the Treasury Department and the Internal Revenue Service to suspend and remove their recently issued final regulations labeling some partnership related-party ...

To find out, the Sentieo team took a look at other recent high profile IPOs to compare against what we saw in The We Company’s expansive 800+ page S-1 filing. The document also contains 198 separate ...

The Internal Revenue Service is targeting the use of basis shifting between related parties as a way for partnerships to avoid paying taxes, setting up a new unit within the Office of Chief Counsel to ...

Aug 4 (Reuters) - India's markets regulator on Monday proposed that low-value transactions between interconnected entities, or "related parties", no longer need to be disclosed and that only some of ...