surveys & research

one times fees isn’t the only way

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check the math.

by marc rosenberg
cpa firm mergers: your complete guide

partners in accounting firms are familiar with the rule of thumb that a cpa firm’s goodwill (excluding capital) is worth one times fees. however, like many rules of thumb, this notion is often incorrect.

more: thinking merger? first ask why. | why do you want to merge? be honest. | four reasons to fear a merger
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when buyers begin to think about how much they will pay for a smaller firm, they often have this one-times-fees notion in the back of their minds. then, when sellers are bold enough to ask for a price in excess of one times fees, buyers often balk.
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can the r&d tax credit be used to offset the amt?

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portrait of alex pak
pak

check four tests for qualified research.

by alex pak
source advisors

alex pak is a director in the los angeles, california office of source advisors.

the protecting americans from tax hikes (path) act of 2015 includes provisions that allow certain taxpayers to offset their amt liability with the r&d tax credit for taxable years beginning on or after jan. 1, 2016.

more: how the r&d tax credit has expanded over the years | the nine-point plan for handling §179d
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amt limitations

before the path act, amt restrictions prevented qualified companies from utilizing 100 percent of the r&d tax credit. the excess credits were often carried forward. today, small businesses can offset amt using the r&d tax credit for tax years beginning after dec. 31, 2015.
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thinking merger? first ask why.

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businesswoman walking up stairskeep your deal-breakers and must-haves to a minimum.

by marc rosenberg
cpa firm mergers: your complete guide

it’s important to understand the flow of the entire merger process. always start with the big picture before getting into the details.

more: why do you want to merge? be honest. | four reasons to fear a merger
goprocpa.comexclusively for pro members. log in here or 2022世界杯足球排名 today.

every merger has its unique aspects. it’s impossible to choreograph from a to z exactly how the process for each merger will work.

the steps in the process listed below appear in the order of how they commonly occur.
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how the r&d tax credit has expanded over the years

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portrait of deborah roth
roth

improving your process? you could qualify.

by deborah roth
source advisors

deborah roth is practice leader and managing director in the fort worth, texas office of source advisors.

governments typically incentivize private industry to produce research and development (r&d) as a strategic tool to advance their economies. initially temporary, the federal r&d tax credit became the united states’ primary means for rewarding businesses for investment in research. the path act of 2015 permanently extended the r&d tax credit and expanded its provisions.

more: the nine-point plan for handling §179d
goprocpa.comexclusively for pro members. log in here or 2022世界杯足球排名 today.

rapid changes in technology over the past decades have forced most companies to constantly innovate. at every stage, companies encounter technical challenges related to developing new or improved products and trade processes and integrating them with existing assets.
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