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# JLK Rosenberger
Certified Public Accountants
## Sitemaps
- [XML Sitemap](https://jlkrosenberger.com/sitemap.xml): Contains all public & indexable URLs for this website.
## Posts
- [Insights](https://jlkrosenberger.com/insights/) - Review our article library to review the most recent accounting article about insurance accounting - JLK Rosenberger - Statutory Insurance Accounting
- [ESG Reporting Update in U.S. and E.U./U.K.](https://jlkrosenberger.com/esg-reporting-update-in-u-s-and-e-u-u-k/) - Learn about the recently updates to environmental, social, and governance (ESG) reporting regulations in the US and the UK/EU and practical implications
- [12 Days of SSAP: SSAP No. 71 – Policy Acquisition Costs and Commissions - Nonsubstantive Revisions](https://jlkrosenberger.com/12-days-of-ssap-ssap-no-71-policy-acquisition-costs-and-commissions-nonsubstantive-revisions/) - During the 12 days of SSAP learn about the recent changes to SSAP 71 - Policy Acquisition Costs and Commissions - Insurance Statutory Auditor.
- [Research & Development Tax Credit Myths Debunked](https://jlkrosenberger.com/rd-tax-credit-myths-debunked/) - Learn about the most common R&D tax credit myths and the debunking of the most common misconceptions - Dallas CPA Firm.
- [1033 Exchange Provides Tax Benefit for ‘Involuntary’ Loss of Property](https://jlkrosenberger.com/1033-exchange-provides-involuntary-loss-property/) - Learn about the key considerations to make when contemplating a 1033 exchange and the tax benefit of an Involuntary Loss of Property - Dallas CPA Firm.
- [R&D Tax Credit for Manufacturers](https://jlkrosenberger.com/rd-tax-credit-for-manufacturers/) - Learn about the tax-saving opportunities for manufacturing companies available through the federal research and development (R&D) tax credit - CA TX.
- [Is CalSavers Right for Your Business?](https://jlkrosenberger.com/calsavers-right-your-business/) - Is CalSavers Right for Your Business? Learn about the answer to this important question including the tax credits available for plan start ups.
- [IRS Enables E-filing for Forms 1120-PC and 1120-L for 2026 Process Year](https://jlkrosenberger.com/irs-enables-e-filing-for-forms-1120-pc-and-1120-l-for-2026-process-year/) - Find out more about the news the IRS has enabled e-filing for Forms 1120-PC and 1120-L for 2026 Process Year which means faster acknowledgements.
- [Common ERISA Audit Findings and How to Avoid Them](https://jlkrosenberger.com/common-erisa-audit-findings-and-how-to-avoid-them/) - Learn more about the most common ERISA audit findings and how to resolve them including inadequate documentation and failure to follow plan documents.
- [Foreign-backed U.S. Startups Find Preparation is Critical on the Long Road to M&A or IPO](https://jlkrosenberger.com/foreign-backed-u-s-startups-find-preparation-is-critical-on-the-long-road-to-ma-or-ipo/) - Find out more about the key challenges that foreign backed U.S. start ups face when involved in a merger or IPO including the need for tax readiness.
- [What Do ESOP Sponsors Need to Know About 2026 Plan Amendments Under SECURE 2.0?](https://jlkrosenberger.com/what-do-esop-sponsors-need-to-know-about-2026-plan-amendments-under-secure-2-0/) - What Do ESOP Sponsors Need to Know About 2026 Plan Amendments Under SECURE 2.0? Find out the answer to this question including adoption deadlines.
- [JLK Rosenberger Wins 2026 Best of Accounting Award for Third Year](https://jlkrosenberger.com/2026-best-of-accounting-award/) - Learn about the news that the firm has been named a 2026 Best of Accounting Award by Clearly Rated for the third consecutive year.
- [How Should Insurers Account for Reinsurance Commutations Under Statutory Accounting?](https://jlkrosenberger.com/how-should-insurers-account-for-reinsurance-commutations-under-statutory-accounting/) - How Should Insurers Account for Reinsurance Commutations Under Statutory Accounting? Find out the answer to this question including considerations for fair value.
- [IRS Extends R&D Section G Implementation and Refund Claim Transition Deadlines](https://jlkrosenberger.com/irs-extends-rd-section-g-implementation-and-refund-claim-transition-deadlines/) - Learn about the news the IRS has recently extended R&D Section G implementation and extended the refund claim period through 2027.
- [NAIC SAPWG Accounting Update Matrix, Spring 2025 National Meeting](https://jlkrosenberger.com/naic-sapwg-accounting-update-matrix-spring-2025-national-meeting/) - Learn about the key highlights discussed during the recent SAPWG Spring 2025 National Meeting and download our updated matrix.
- [12 Days of SSAP: 2025 Recap](https://jlkrosenberger.com/12-days-of-ssap-2025-recap/) - Review our recap of the 12 Days of SSAP and the various insights on insurance regulations including an updated insurance disclosure checklist.
- [12 Days of SSAP: Our Gift to You – Statutory and GAAP Disclosure Checklists](https://jlkrosenberger.com/12-days-of-ssap-our-gift-to-you-statutory-and-gaap-disclosure-checklists/) - As a gift to our readers, download a free copy of the firm's statutory disclosure and GAAP disclosure checklists.
- [12 Days of SSAP: SSAP No. 61 - Risk Transfer Analysis on Combination Reinsurance Contracts](https://jlkrosenberger.com/12-days-of-ssap-ssap-no-61-risk-transfer-analysis-on-combination-reinsurance-contracts/) - Explore SSAP No. 61 updates on risk transfer analysis for combination reinsurance contracts, including coinsurance, YRT, reserve credit, and 2026 guidance.
- [12 Days of SSAP: Elimination of Investment Subsidiaries Concept](https://jlkrosenberger.com/12-days-of-ssap-elimination-of-investment-subsidiaries-concept/) - Regulators remove the investment subsidiaries concept from statutory reporting. Learn how SSAP 97, RBC treatment, and Schedule BA reporting change by 2026.
- [12 Days of SSAP: Simplifying Accounting for Income Taxes](https://jlkrosenberger.com/12-days-of-ssap-ssap-101-income-tax-update-asu-2019-12/) - Learn how SAPWG adopted part of ASU 2019-12 to clarify interim income tax accounting under SSAP No. 101 and why most GAAP changes were excluded.
- [DOL’s New Self-Correction Rules for Late Plan Contributions](https://jlkrosenberger.com/dols-new-self-correction-rules-for-late-plan-contributions/) - Find out more about the recently announced self correction rules for late plan contributions and steps plan sponsors need to follow - 401k Auditor.
- [Voluntary Correction Programs for Late Plan Remittances](https://jlkrosenberger.com/voluntary-correction-programs-for-late-plan-remittances/) - Learn more about the Voluntary Correction Programs for Late Plan Remittances including the Self-Correction Component (SCC) of the VFCP - Los Angeles CPA.
- [12 Days of SSAP: One Big Beautiful Bill’s Impact on Insurance Industry](https://jlkrosenberger.com/12-days-of-ssap-one-big-beautiful-bills-impact-on-insurance-industry/) - Explore how the One Big Beautiful Bill Act (OB3) may affect health, life, and P&C insurers through tax changes, coverage shifts, and market dynamics.
- [12 Days of SSAP: Restricted Assets Classification](https://jlkrosenberger.com/12-days-of-ssap-restricted-assets-classification/) - Learn how Restricted Assets Classification changes under SSAP clarify Modco and FWH reporting, improve disclosures, and prevent unintended RBC impacts.
- [12 Days of SSAP: INT 23-01 Net Negative IMR](https://jlkrosenberger.com/12-days-of-ssap-int-23-01-net-negative-imr/) - Learn about the extension of the temporary guidance related to SSAP No. 7 originally scheduled to expire at year end has been further extended.
- [12 Days of SSAP: When GAAP Doesn’t Fit - ASUs Rejected for Statutory Reporting](https://jlkrosenberger.com/12-days-of-ssap-when-gaap-doesnt-fit-asus-rejected-for-statutory-reporting/) - Review a short list of the GAAP Accounting Standard Updates (ASUs) which were rejected for Statutory Reporting including ASU 2024-03.
- [12 Days of SSAP: Enhancing Transparency for Reinsurer-Affiliated Assets](https://jlkrosenberger.com/12-days-of-ssap-enhancing-transparency-for-reinsurer-affiliated-assets/) - Find out more about the NAIC’s Financial Analysis Working Group (FAWG) recommendation of enhanced reporting to improve visibility of Modco/FWH assets.
- [How Is Parametric Insurance Treated for Accounting Purposes: Insurance or Derivative?](https://jlkrosenberger.com/how-is-parametric-insurance-treated-for-accounting-purposes-insurance-or-derivative/) - How Is Parametric Insurance Treated for Accounting Purposes? Find out the answer to this question including how the accounting treatment depends on the contract.
- [12 Days of SSAP: SSAP No. 56 - Separate Accounts](https://jlkrosenberger.com/12-days-of-ssap-ssap-no-56-separate-accounts/) - SSAP No. 56 guidance explains how to account for book value asset transfers, IMR impacts, and the January 1, 2026 effective date.
- [12 Days of SSAP: SSAP No. 41 - Surplus Notes](https://jlkrosenberger.com/12-days-of-ssap-ssap-no-41-surplus-notes/) - Learn how NAIC’s INT 24-01 updates SSAP No. 41, changes surplus note disclosures, and clarifies capital note treatment effective Feb. 26, 2025.
- [What Changes Are Coming to the California R&D Tax Credit Calculation in 2025?](https://jlkrosenberger.com/what-changes-are-coming-to-the-california-rd-tax-credit-calculation-in-2025/) - What Changes Are Coming to the California R&D Tax Credit Calculation in 2025? Find out how California is now relying on the Alternative Simplified Credit (ASC).
- [What Is the Rule of 55 and the Mega Backdoor Roth—and Can They Help You Retire Earlier?](https://jlkrosenberger.com/what-is-the-rule-of-55-and-the-mega-backdoor-roth-and-can-they-help-you-retire-earlier/) - Find out the answer to this question including how participants can take advantage of the Rule of 55 and opportunity to make mega ROTH contributions.
- [12 Days of SSAP: Bond Project Final Thoughts](https://jlkrosenberger.com/12-days-of-ssap-bond-project-final-thoughts/) - Explore key Bond Project updates affecting bond classification, asset-backed securities, and admitted assets under statutory accounting in 2025.
- [Are Insurers Required to File Climate Risk Reports Under California’s SB 261?](https://jlkrosenberger.com/insurers-required-to-file-climate-risk-reports-californias-sb-261/) - Are Insurers Required to File Climate Risk Reports Under California’s SB 261? Find out the answer to this question and identify insurance company obligations.
- [Driving Global Subsidiary Success Through Outsourced CPA Expertise](https://jlkrosenberger.com/driving-global-subsidiary-success-through-outsourced-cpa-expertise/) - Find out more about the value outsourced accounting and financial leadership can bring to subsidiaries of global companies operating in the US.
- [Tim Johnson Appointed to Orange County Audit Oversight Committee](https://jlkrosenberger.com/tim-johnson-appointed-to-orange-county-audit-oversight-committee/) - The Orange County Board of Supervisors approved the appointment of Tim Johnson, JLK Rosenberger Partner, to the Audit Oversight Committee on March 14, 2023. This committee oversees the financial reporting for Orange County, California, the sixth largest county in the United States. It provides oversight for external auditors, the Internal Audit Department, the Performance Audit
- [Is Your Charitable Giving as Tax-Efficient as It Could Be?](https://jlkrosenberger.com/is-your-charitable-giving-as-tax-efficient-as-it-could-be/) - Is Your Charitable Giving as Tax-Efficient as It Could Be? Find out the answer to this question including the role of Donor Advised Funds.
- [Are You Overlooking Key U.S. Tax and Reporting Requirements for Foreign-Owned Businesses?](https://jlkrosenberger.com/are-you-overlooking-key-u-s-tax-and-reporting-requirements-for-foreign-owned-businesses/) - Are You Overlooking Key U.S. Tax and Reporting Requirements for Foreign-Owned Businesses? Find out the answer to this important question including FBAR filings.
- [How Does the IRS’s New 2027 Transition Extension Impact Your R&D Tax Credit Refund Claims?](https://jlkrosenberger.com/2027-transition-extension-rd-tax-credit-claims/) - Find out more about the recent IRS announcement that calls for an extension until 2027 the amount of time taxpayers have to perfect claims.
- [R&D Expensing Is Back: What the ‘One Big Beautiful Bill’ Means for Your Business](https://jlkrosenberger.com/rd-expensing-one-big-beautiful-bill/) - Find out more about the One Big Beautiful Bill Act and the changes to expensing the Research & Development (R&D) Tax credit - R&D Tax Credit.
- [跨境拓展：中国企业在美国成立公司的关键步骤](https://jlkrosenberger.com/跨境拓展：中国企业在美国成立公司的关键步骤/) - 作为全球最大的市场之一，美国自 2009 年以来显著吸引了中国企业的投资。许多中国公司选择在美国设立子公司或直接创办新业务。然而，在美国进行投资、引进技术和创造就业机会是一项复杂的任务，涉及州和联邦法律法规，需要谨慎遵守和协调。与了解国际业务和税务问题的可信赖的顾问合作，对于确保您的中国企业在美国最大化其机会至关重要。 对于已经在中国运营并考虑在美国设立子公司的企业，以下几个关键步骤可以帮助业务顺利起步： 确定业务实体结构 一些中国企业选择通过收购现有美国公司的股份，将其设立为中国母公司的美国子公司。另一些企业则选择直接在美国创建全新的子公司。选择创立新的美国子公司通常更有利于未来的业务剥离与风险隔离如果这是长期计划的一部分。 后续的关键决策是是选择将美国企业设立为 C 类公司（C Corporation）还是穿透实体（pass-through entity）。C 类公司结构通常是外国母公司的首选，因为外国投资者无法成为 S 类公司（S Corporation) 的股东，。然而，外国投资者可以成为有限责任公司（LLC）或有限责任合伙企业（LLP）的成员，这些企业属于穿透实体。 C 类公司与穿透实体的主要区别在于税收方式： C 类公司按独立法人实体纳税，公司税率为 21%，税务流程相对直接。 穿透实体没有公司层面的税收，所有者按各自的持股比例缴纳所得税。 选择哪种实体结构时，一个重要的考虑因素是1987年生效的中美税收协定是否会对您选择的实体类型有利。建议咨询精通国际税法的会计师和律师，以确保符合美国法律并最大程度地降低税负。 选择办公地点 您的实际办公地点可能与注册州不同。需要考虑的因素包括： 目标市场和主要客户群的分布； 员工所在区域； 业务人员往返中美的便利性，例如靠近国际机场； 是否接近关键资源，如顾问、投资人、工程师、技术支持和供应链。 申请雇主识别号码（EIN） 在美国经营企业必须申请 雇主识别号码（EIN），银行开户和纳税申报时均需提供 EIN。这是注册企业后应优先完成的事项。EIN 适用于： 开设银行账户 申报联邦税务（如 941 表 进行工资报税） 享受税收协定优惠 企业州注册要求 是否需要在州政府注册取决于： 是否在该州设有办公室； 是否有员工在该州工作。 然而，各州的税收关联度（nexus）规则不同。例如，即使没有实体办公地，若在加州的销售额超过 50 万美元，也可能需要注册企业并缴纳销售税。 开设银行账户 企业在美国运营需要商业银行账户，因此建议尽早开户。请注意： 单笔交易超过 10,000 美元 可能会触发
- [“大而美”税收法案（Big Beautiful Tax Bill）内容概述](https://jlkrosenberger.com/大而美税收法案（big-beautiful-tax-bill）内容概述/) - 2025 年 7 月 4 日，“《和解法案》（Reconciliation Act）”由美国总统特朗普签署，并由国会表决通过。该法案包含美国税收政策的全面改革方案，并对社会、教育、公共服务和医疗保健方面的资金进行了重新分配。 该法案也被称为“大而美法案（Big Beautiful Bill Act）”，它将对个人、企业，以及广泛的经济领域产生巨大的影响。最重要的是，根据该法案，2017 年颁布的“《减税和就业法案》（TCJA）”中许多原本定于 2025 年底到期的条款将被永久保留。 对于企业和高收入人群而言，其中有三项条款尤其值得关注，具体如下： 将州税及地方税收（SALT）扣除额上限暂时提高至 4万美元，此条款设有收入限制条件。 恢复将“研发（R&D）成本”即时计入开支费用的政策。 自 2025 年 1 月 20 日起，永久恢复“100%奖励折旧”政策。 “大而美法案”长达近 1000 页，其中的众多条款仍在分析中。本文将对其进行一个内容概述。在未来几周，随着更多信息的公布，我们将发布更详细的解析。与许多税收条款一样，分析它们的真正价值在于理解其中的细节。原因是那些吸引眼球的条款听起来往往令人充满希望，而实际上设置了收入等条件限制。因此，在仔细研究各个条款之前，不建议仓促做出决定。 个人所得税政策的变动 “《减税与就业法案》（TCJA）”税率的永久性延长 “大而美法案”将《减税与就业法案》中制定的个人所得税税率永久化，而这些税率原本定在 2025 年之后失效。这些税率包括： 最高个人所得税税率37%（而不是恢复至6%） 保留适用于中低收入者的较低税率等级 标准扣除额及个人免税额 《减税与就业法案》中制定的较高标准扣除额将被永久保留，并将根据通货膨胀情况每年进行调整。 2025纳税年度的标准扣除额： 夫妻联合申报为 31500 美元，以户主身份申报为 23625 美元，而单身及已婚单独申报为 15750 美元。 2025 至 2028 年，针对 65 岁及以上的老年人，将新增一项 6000 美元的奖励性扣除额。这项扣除将根据收入情况逐步取消。具体如下：对于夫妻联合申报，调整后总收入超过
- [外资在美企业鉴证服务：问答指南](https://jlkrosenberger.com/外资在美企业鉴证服务：问答指南/) - 在美国开展业务为外国企业提供了巨大的机遇。然而，美国的财务报告和监管合规要求可能十分复杂。在本篇问答文章中，我们将探讨法定要求的细节、不同级别的鉴证服务，以及这些服务如何不仅满足监管需求，更能为美国利益相关方建立可信度。无论您是准备进入美国市场，还是已经在美国运营子公司，了解最适合您业务需求的鉴证服务都至关重要。 Q1：外资在美子公司是否有法定财务报告要求？ 在美国，法定财务报告的要求取决于您企业的性质和结构。对于大多数私营企业，包括许多外资在美企业，美国法律并不强制要求进行法定审计。这与全球其他司法管辖区形成鲜明对比，在其他地区，无论公司规模或所有权如何，法定审计可能都是强制要求的。 尽管如此，以下因素可能触发对更高级别鉴证服务的需求： 融资需求或银行要求：如果您的企业需要融资，贷款方和投资者可能会要求提供经审计或审阅的财务报表作为提供资金的条件。尽管美国法律不要求私营企业进行审计，但外部融资方可能要求对您的财务报表进行独立鉴证作为融资条件。 母公司合并报表要求：许多外国母公司要求其美国子公司提供符合全球报告标准的合并财务报表。根据母公司的内部政策和财务汇总流程，您的子公司可能需要提交经审计或审阅的财务报表。 为并购或上市做准备：在准备合并、收购或首次公开募股(IPO)时，经审计的财务报表通常是先决条件。它们提供了投资者、买方或承销商进行彻底财务尽职调查、评估风险和做出明智决策所需的保证水平。如果您的长期战略涉及上市，您将需要遵守美国证券交易委员会(SEC)和公众公司会计监督委员会(PCAOB)执行的报告要求。这需要按照PCAOB标准进行全面审计，包括财务报表和内部控制。 总之，如果您是一家没有外部融资需求、外国母公司要求或上市计划的私营企业，通常不会被法律强制要求进行审计。然而，咨询了解美国和外国监管环境交叉领域的行业专家（如会计师或法律顾问）是确保合规性的关键步骤。 Q2：审计、审阅和汇编服务有什么区别？ 在鉴证服务方面，有几种不同级别的业务约定可提供不同程度的审查和保证。了解这些差异对于使您的财务报告与业务目标和利益相关方期望保持一致至关重要。以下是详细比较： 审计： 审计代表最高级别的保证。它旨在让利益相关方对您财务报表的准确性和完整性充满信心。审计包括对财务报告、内部控制系统以及是否符合相关会计准则的全面评估。对于可能准备公开募股或大规模融资交易的外国公司来说，审计是必不可少的。此外，如果您有一个将您美国业务合并到其全球报告中的母公司，您的公司治理结构可能会要求进行审计。 审阅： 审阅业务的严格程度低于审计；它提供中等程度的保证。该流程主要涉及对财务报表的分析性审阅和询问，而不包括审计中详尽的测试。当银行或投资者等外部方需要证明良好的财务实践，但考虑到业务规模，全面审计可能不具备成本效益或不必要时，这种保证水平通常是可以接受的。 汇编： 汇编业务仅涉及根据管理层提供的信息编制财务报表。对所呈现的数字不提供任何鉴证或第三方验证。对于许多小型或初创公司，特别是私营公司，如果没有外部保证要求，汇编可能足以满足内部使用或履行监管要求。 鉴证服务一览表 服务类型 保证水平 关键程序和特点 典型使用场景 审计 高 广泛的测试和程序、财务记录验证、内部控制评估，以及由独立注册会计师提供的正式审计意见 上市公司、大型融资交易、银行贷款契约要求或母公司强制要求时 审阅 有限 执行分析性程序和询问，就财务报表的公正性和准确性提供有限保证而非合理保证，不涉及详细测试 通常适用于银行融资，当投资者或贷款方需要中等程度的保证时 汇编 无 仅根据管理层提供的信息汇编和呈报财务报表，会计师不提供任何验证或保证 适用于法定要求最低且仅基于内部控制或许可需求的小型企业 决定哪种级别的服务适合您取决于多种因素，包括监管触发因素、融资需求以及业务的整体规模和复杂性。 Q3：如何确定哪种级别的鉴证服务最适合我的企业？ 选择正确的鉴证服务需要仔细评估您公司的独特情况、战略目标和财务需求。以下是几个关键考虑因素： 监管和合同要求： ○ 如果您的企业是一个需要合并财务报表的集团的一部分，或者监管机构强制要求提供经审计的财务报表（例如在准备公开募股时），那么审计就是必要的。 ○ 当向银行申请融资时，您的贷款契约可能规定了最低保证水平。通常，银行更希望看到审阅或审计报告，而决定往往取决于融资安排的规模。 公司的规模和复杂性： ○ 对于运营简单、低风险的美国子公司，例如交易量很少的初创企业，汇编可能就足够了。 ○ 相比之下，运营更复杂或收入来源更庞大的大型实体可能需要审阅或审计提供的更严格审查——特别是如果这些公司的公众流通股规模超过某些门槛（例如，公众流通股超过7500万美元可能触发内部控制审计要求）。 长期战略目标： ○ 计划增长、监管扩张或最终上市的公司可能会主动选择更高级别的鉴证服务，以建立强大的财务报告系统。 ○ 当并购即将来临时，股东和潜在合作伙伴通常要求财务报表经过独立验证。通过审计提供的更高级别的保证可以大大增强他们对您财务记录质量和可靠性的信心。 成本考虑： ○
- [企业类型选择：关键问题的解析](https://jlkrosenberger.com/企业类型选择：关键问题的解析/) - 概要 选择企业的类型无法一概而论；它取决于所有权结构、风险承受能力、收入状况和长期发展目标。 个体经营是最简单的方式，但不提供任何责任保护，且一旦销售额超过10万美元，容易引起美国国税局（IRS）的审查。 有限责任公司（LLC）不仅提供责任保护，还在税务处理上更具灵活性，同时也能提升企业的专业形象。因此，对于正在成长中的企业或雇佣员工的公司来说，是顺理成章的下一步选择。 公司（C型或S型）便于进行薪资税规划并具备吸引投资者的灵活性，但C型公司面临双重征税，S型公司则受限于只能发行单一类别的股票。 在房地产投资中，有限责任公司（LLC）常被优先考虑，因为它既能提供法律责任保护，又具备税务上的高效性。不过，相关成本也需纳入考量，（例如加州每个 LLC 每年需缴纳 800 美元的固定费用）。 跨州经营需要审慎规划，因为企业类型的选择会影响收入分配方式、各州的税务负担，以及是否能有效运用额外折旧等税务优惠。 做出正确的选择需要与值得信赖的顾问进行前瞻性规划，以平衡保护、增长和税务策略。 每位创业者在创办新企业时都面临同一个问题：该选择哪种企业类型最适合自己的业务。有时答案很明确，有时则不然。 不幸的是，看似“简单”，其实未必如此。通过法律网站付费获取设立公司的文件，再额外付费选择成为S型公司，表面上看似轻松便捷。但实际上，这些文件往往并不完善，无法满足企业的实际需求。选择合适的企业类型，应该建立在对企业未来发展方向和经营模式的深入分析之上。 企业类型的选择，应从您与值得信赖的顾问（通常是您的会计师或律师）之间的讨论开始，重点围绕以下几个关键问题展开： 你是否是企业唯一的所有人 ？是否有合伙人？ 您将销售什么类型的产品或服务? 您预期的年收入是多少？ 您是否会在多个州销售产品或服务？是否涉及国际市场？ 您是否计划未来上市？ 您面临的主要风险有哪些？这些风险是否可能发生变化？ 每种企业类型都有其独特的优势与劣势，而这些特性往往取决于上述问题的答案。 也许您的挚友创办了一家专门从事房产买卖、翻新和转售的公司，并且经营得非常成功。而您也打算开展类似的业务，但是与配偶共同合伙经营。未来，您计划在业务中增加施工板块，而不是外包出去。在这种情况下，您对企业类型的需求，与您的朋友是截然不同的。 企业类型 企业类型主要分为以下几类： 个体经营 有限责任公司（单一成员或多成员） 普通合伙企业（两名以上成员） 股份有限公司（C型或S型） 信托（通常仅用于房地产业务） 选择最合适的企业类型 第一步，是评估您的企业未来的运作模式，以及您作为所有者的实际需求，然后将这些需求与最能满足它们的企业类型进行匹配。 对于从事营利性商品或服务销售的创业者，如果是独立经营且几乎没有法律责任风险，那么以个体经营形式起步是最简单且成本最低的方式。除了需要提交“营业名称申请”（DBA）以及向美国国税局（IRS）申请雇主识别号码（EIN）外，几乎不需要其他手续或额外费用。 但一旦当年销售额突破10万美元时，就该考虑更正式的经营形式了。超过10万美元销售额的个体经营者往往会引起国税局的审计关注，提前做好准备比被动应对更为明智。 此外，随着业务扩展，您可能已雇佣一两名员工。这便引出了选择合适实体类型的下一个考量因素--风险管理。一旦有员工，企业就必须具备应对风险的能力, 例如员工可能在工作中受伤，或因生产失误导致客户提起诉讼。 有限责任公司优势 当企业收入逐步提升、开始雇佣员工时，就需要考虑升级为有限责任公司（LLC）或其他企业类型，以获得更完善的法律保护。首选的企业类型通常是 LLC，因为它对成长型企业具有多项优势，包括： 保护所有者个人资产,免受诉讼和债权人追索 税务上的灵活性与优惠 所有者有限责任 从个体经营转为 LLC 的最大优势之一就是责任保护。此外，LLC 在税务处理上也非常灵活：如果只有一个企业主，可以作为“忽略实体”处理；也可以选择按合伙企业、S 型公司或 C 型公司进行纳税。如果个体经营者计划引入投资人或合伙人，就不再适合继续以独资形式经营，LLC 将成为更实际的下一步选择。此外，LLC 通常能提升企业的专业形象，有助于申请商业信用，并可享受某些税务优惠，——例如加州穿透式实体(PTE)税收计划。该计划对按 S 型公司或合伙企业纳税的 LLC
- [企业出海必读：2025/26 PKF 全球税务指南](https://jlkrosenberger.com/企业出海必读：2025-26-pkf-全球税务指南/) - 2025版PKF全球税务指南现已发布，深入解析全球158个主要贸易国家的税务与商业法规。 这本全面的指南是企业和财税顾问应对复杂的国际税收体系的宝贵资源。内容由 PKF 全球网络中的各国税务专家共同撰写，将繁复的法规转化为实用的见解，帮助有意拓展海外业务的企业解答关键问题。 《PKF全球税务指南》将协助您： 掌握全球主要税务管辖区核心制度特征； 在评估国际市场机会时做出更明智的决策； 评估进军新市场的税务影响。 PKF 全球税务与法律支持负责人 Stefaan De Ceulaer 强调： “《PKF全球税务指南》不仅仅是一本参考手册，更是通过本土专家视角呈现的全球税务体系全景图。在这个瞬息万变的世界，我们很自豪能为企业与顾问提供值得信赖的最新可靠的税务见解。” 欢迎您深入阅读本指南，获取支持国际业务战略的宝贵知识。 Your browser does not support PDFs. Download the PDF
- [最大化税务优惠：外资美国子公司如何利用研发税收抵免](https://jlkrosenberger.com/最大化税务优惠：外资美国子公司如何利用研发税/) - English 研发税收抵免（R&D Tax Credit）是一项联邦税收激励政策，希望通过鼓励符合条件的研发活动来促进创新。 虽然许多美国本土企业多年来一直在享受这一优惠，但外资企业在美设立的子公司同样有资格申请。申请条件基本一致，包括需通过“四项测试”并申报合格研发支出（QREs）。 不过，外资子公司只能将该税收抵免应用于与其在美国境内贸易或业务相关的总收入。相关规定可能较为复杂，但潜在的税务节省非常可观。 为了帮助客户和潜在客户，JLK Rosenberger 特此整理了以下重点内容摘要。 四项测试标准 若要符合申请研发税收抵免的资格，相关研发活动必须同时满足以下四项标准： 合规目的 研发活动必须以创造或改进产品、流程、技术、发明、软件或配方（统称为“业务组件”）为目标，旨在提升功能性、性能、质量或可靠性。若研发仅出于美学目的（如风格、品味或外观设计），则不符合资格。 消除不确定性 研究必须消除与开发新产品、改进产品、新工艺或改进工艺、新商业组件或改进商业组件相关的性能、设计或方法方面的不确定性。 技术属性 研发活动必须依赖于工程学、物理学、化学、生物学或计算机科学等自然科学原理。 实验过程 研发活动必须包含实验过程，例如反复试验、试错法、科学方法、模拟、建模或其 他涉及方案分析与比较的方式。 不符合条件的研发活动 以下类型的研发活动不符合申请研发税收抵免的资格： 在产品进入商业化生产阶段之后进行的研发 对现有业务组件的调整或复制 市场调研、消费者问卷或焦点小组研究 在美国境外进行的研发活动 由第三方资助的研发（例如通过政府补助或合同进行的研究） 此外，外国公司在美国的子公司申请税收抵免时，其总收入必须与美国境内的贸易或业务活动有效关联。根据美国国税局（IRS）的规定，这包括子公司在美国销售的服务、产品或商品，但也存在某些例外情况。 需要特别注意的是，只有美国子公司有资格申请研发税收抵免，外国母公司则不具备申请资格。 我们随时为您提供帮助 联邦研发税收抵免可为符合资格的外资美国子公司带来显著的税务节省。不过，相关资格规定较为复杂，建议在专业研发税务顾问的指导下完成申请流程。 如果您对上述信息有任何疑问，或需要协助申请研发税收抵免，JLK Rosenberger 随时为您提供支持。欢迎致电 949-860-9902 或点击此处与我们联系。我们期待与您尽快沟通！
- [Drive Tax Savings with a New Retirement Plan](https://jlkrosenberger.com/drive-tax-savings-with-a-new-retirement-plan/) - Find out more about how starting a new retirement for your company can result in significant tax savings through the Auto-Enrollment Tax Credit and more.
- [For California Wildfire Victims, a 1033 Exchange Offers Flexibility and Tax Benefits](https://jlkrosenberger.com/for-california-wildfire-victims-a-1033-exchange-offers-flexibility-and-tax-benefits/) - No doubt, the victims of Southern California's wildfires of January 2025 are still catching their breath and trying to envision how they will rebuild their lives after the loss of homes, businesses and communities. Inevitably, some will make the difficult decision not to rebuild and will move on. For those who decide not to rebuild
- [What Is the Combined Ratio in Insurance? How It Measures Profitability and Performance](https://jlkrosenberger.com/insurance-ratio-series/) - Review our first in a series spotlight on insurance ratios and learn about the underwriting ratio expense, loss, the loss RAE ratio.
- [The Texas Investment Basket Clause, A Sometimes-Overlooked Gem](https://jlkrosenberger.com/the-texas-investment-basket-clause-a-sometimes-overlooked-gem/) - Find out more about the Texas Investment Basket Clause gives life and health insurers the flexibility under Chapter 425 to make alternative investments.
- [Selecting the Right Entity Structure Requires Asking the Right Questions](https://jlkrosenberger.com/selecting-the-right-entity-structure-requires-asking-the-right-questions/) - Learn about the key questions that business owners should consider when making a choice of entity select and corporate structure.
- [Chinese Businesses See Opportunity in U.S. Operations](https://jlkrosenberger.com/chinese-businesses-opportunity-in-us-operations/) - Learn about the key considerations that Chinese companies need to make when establishing a US subsidiary including required tax filings.
- [Buying vs. Leasing Construction Equipment](https://jlkrosenberger.com/buying-vs-leasing-construction-equipment/) - Learn more about the key considerations that construction companies should consider when consider buying vs leasing equipment - Construction CPA.
- [How ‘Big Beautiful Bill’ Will Impact Insurance Industry](https://jlkrosenberger.com/big-beautiful-bill-impact-insurance-industry/) - Find out more about the One Big Beautiful Bill Act impacts the insurance industry including life, healthcare, and property and casualty insurance.
- [Robert Rudnai, Captives Specialist from TDI will Speak at the 2024 Insurance Industry Update in Texas](https://jlkrosenberger.com/robert-rudnai-captives-specialist-from-tdi-will-speak-at-the-2024-insurance-industry-update-in-texas/) - Learn more about a featured speaker Robert Rudnai, Captives Specialist at the Texas Department of Insurance for the upcoming 2024 Insurance Industry Update
- [Connie Jasper Woodroof Returns to Present the Annual Statement and NAIC Updates at S.S.A.P. Chat Live](https://jlkrosenberger.com/annual-statement-and-naic-update-at-s-s-a-p-chat/) - Register to attend our upcoming SSAP Chat live event featuring a critical presentation on the Annual Statement and NAIC Updates - Los Angeles CPA
- [NAIC SAPWG March 2021 Spring Meeting Highlights – Adoptions and Proposals](https://jlkrosenberger.com/naic-sapwg-march-2021-spring-meeting-highlights-adoptions-and-proposals/) - Review our summary of the SAPWG March 2021 Spring Meeting which includes highlights of the various topics covered including Levelized commissions.
- [Premium-to-Surplus Insurance Ratio](https://jlkrosenberger.com/premiums-to-surplus-ratio/) - Find out more about the premiums to surplus insurance ratio including how it helps an insurance company evaluate performance acting as a solvency indicator.
- [12 Days of SSAP: Repacks and Derivative Wrapper Instruments](https://jlkrosenberger.com/12-days-of-ssap-repacks-and-derivative-wrapper-instruments/) - On the next installment of the 12 Days of SSAP which highlights the importance of SSAP No. 86—Derivatives and impact on reporting.
- [Accounting for Reinstatement Premiums](https://jlkrosenberger.com/accounting-for-reinstatement-premiums/) - Learn more about the accounting for reinstatement premiums including the key considerations to make including reasonable estimations.
- [JLK Rosenberger Wins Marketing Achievement Award with Unique Recruiting Event](https://jlkrosenberger.com/firm-wins-marketing-achievement-award/) - Find out more about the news the firm has won a Marketing Achievement Award at the 2025 National Association of Accounting Marketing conference.
- [2025 NAIC Spring National Meeting: H Committee Recap](https://jlkrosenberger.com/2025-naic-h-committee-recap/) - Review our summary of the recently held 2025 NAIC Spring National Meeting: H Committee highlights including the use of Artificial Intelligence.
- [9 Tips for Contractors to Optimize Accounts Receivable](https://jlkrosenberger.com/9-tips-contractors-optimize-ar/) - Review the 9 tips that contractors should consider when optimizing their Accounts Receivable process including the need to establish a collection policy.
- [Three Years Strong: Connie Jasper Woodroof Returns with 2024 Annual Statement, RBC, and NAIC Updates](https://jlkrosenberger.com/three-years-strong-connie-jasper-woodroof-returns-with-2024-annual-statement-rbc-and-naic-updates/) - Join us for our 2024 Insurance Update which includes guest speaker Connie Jasper Woodroof focusing on statement changes across all areas.
- [12 Days of SSAP: Research and Development Tax Benefits](https://jlkrosenberger.com/research-development-tax-benefits/) - Learn about the tax saving opportunities available to insurance companies through the federal Research & Development Tax Credit - R&D Tax Credit.
- [NAIC SAPWG ACCOUNTING UPDATE MATRIX, SPRING 2024 National Meeting](https://jlkrosenberger.com/2024-spring-national-sapwg-update/) - Learn about the key changes recently enacted at the 2024 Spring National SAPWG update meeting and download our comprehensive update matrix - CA TX.
- [Cybersecurity: What have you done to protect your organization?](https://jlkrosenberger.com/cybersecurity-protect-organization/) - What Have You Done to Protect Your Organization? Learn about the answer to this question including the role that securing mobile devices can play - CA TX.
- [Cyber Risks Affecting Construction Contractors](https://jlkrosenberger.com/cyber-risks-construction/) - Learn about the top cybersecurity risks to construction companies and contractors including weak legacy systems and more - CA TX
- [NAIC SAPWG Accounting Update Matrix, Spring 2023 Meeting](https://jlkrosenberger.com/naic-sapwg-accounting-update-matrix-spring-2023-meeting/) - Download a copy of our NAIC SAPWG Accounting Update Matrix which highlights the most recent updates - Los Angeles CPA Firm.
- [FASB Proposes Update to Simplify Aspects of Long-Duration Insurance Contracts](https://jlkrosenberger.com/fasb-proposes-update-to-simplify-aspects-of-long-duration-insurance-contracts/) - Learn about the recently proposed changes made by FASB to long-duration insurance contracts including the reductions in cost/complexities.
- [Proposed Changes to Required Minimum Distribution Rules](https://jlkrosenberger.com/proposed-changes-rmd-rules/) - Learn about the recently proposed changes to the Required Minimum Distribution Rules for defined contribution and defined benefit plans - Dallas CPA Firm
- [Timely and Consistent WIP Reports Can Boost Efficiency and Profitability for Contractors](https://jlkrosenberger.com/wip-reports-can-boost-efficiency-contractors/) - Learn about how consistent and timely work in progress reports can help to boost profitability for construction contractors - CA TX
- [Contractors: Tips for Managing Through a Downturn](https://jlkrosenberger.com/contractors-tips-for-managing-through-a-downturn/) - Learn about the key considerations that construction contractors should make when managing through a downturn including a 13 Week Cash Flow Forecasting - CA TX
- [NAIC SAPWG Accounting Update Matrix, Fall 2024 National Meeting](https://jlkrosenberger.com/naic-sapwg-accounting-update-matrix-fall-2024-national-meeting/) - Learn about the key highlights discussed during the recent SAPWG Fall 2024 National Meeting and download our updated matrix.
- [Boost Cash Flow for Your Manufacturing Business with R&D Tax Planning Strategies](https://jlkrosenberger.com/manufacturing-businessrd-tax-planning-strategies/) - Find out more about the research and development (R&D) tax credit opportunities available to manufacturing companies to save taxes - Manufacturing CPA.
- [California R&D Tax Credit Essentials](https://jlkrosenberger.com/california-rd-tax-credit/) - Learn about the essentials of the California Research & Development tax credit including details on credit calculation and benefits - CA TX
- [R&D Tax Credit Transition Period Extended](https://jlkrosenberger.com/rd-credit-transition-period-extended/) - Learn about the recent news the IRS is extending the Research & Development Tax Credit extension period along with submission requirements - Dallas CPA.
- [Carrie Rupprath and Rachael Padgett Present the Regulatory Update at the Texas Insurance Update](https://jlkrosenberger.com/carrie-rupprath-and-rachael-padgett-present-the-regulatory-update-at-the-texas-insurance-update/) - Learn about two featured speaker at the upcoming Texas Insurance Update including Carrie Rupprath and Rachael Padgett shareholders at Maynard Nexsen.
- [Tax Extender Bill Offers Relief for Certain Sec 174 R&D Expenses](https://jlkrosenberger.com/relief-certain-sec-174-rd-expenses/) - Learn about the recently announced changes to expensing rules for Section 174 R&D expenses including immediate expensing for software development costs - CA TX.
- [How can your company benefit from the R&D credit?](https://jlkrosenberger.com/rd-tax-credit-utilization/) - Review our comprehensive discussion on utilizing the federal R&D tax credit including the new 2022 filing requirements - Los Angeles CPA.
- [Let ChatGPT be a tool, Not a Security Concern](https://jlkrosenberger.com/let-chatgpt-be-a-tool-not-a-security-concern/) - Learn about the key considerations that companies should make when addressing cybersecurity concerns arising from the use of Chat GPT - CA TX
- [Ceding Commissions: What Insurers Need to Know](https://jlkrosenberger.com/ceding-commissions-what-insurers-need-to-know/) - Find out more about the accounting treatment under SAP for policy acquisition costs and the rules surrounding ceding commissions
- ['Leeway Law' Provides California Insurers with Flexibility in Investments](https://jlkrosenberger.com/leeway-law-california-insurers-flexibility/) - Find out more about the flexibility the California 'Leeway Law' provides to California insurers to shape their investment strategies.
- [Assurance Services for Foreign-Owned U.S. Businesses: Key Questions Answered](https://jlkrosenberger.com/assurance-services-foreign-owned-u-s-businesses-key-questions-answered/) - Find out more about the Assurance Services for Foreign-Owned U.S. Businesses through a list of questions and answers on the topic.
- [Building Connections on the Pickleball Court](https://jlkrosenberger.com/building-connections-on-the-pickleball-court/) - Learn about how the firm and its staff has been building connections using the pickleball court to make connections and drive opportunities.
- [What’s in the ‘Big Beautiful’ Tax Bill: An Overview](https://jlkrosenberger.com/whats-in-the-big-beautiful-tax-bill-an-overview/) - Find out more about the changes highlighted in the One Big Beautiful Bill Act including changes to R&D expenses and other business tax changes.
- [Navigate Global Tax Changes with the 2025/26 PKF Worldwide Tax Guide](https://jlkrosenberger.com/2026-pkf-worldwide-tax-guide/) - Find out more about the key international tax updates and changes occurring and the impact on companies operating internationally.
- [JLK Rosenberger Named a 2025 Top Firm in the West by Accounting Today](https://jlkrosenberger.com/firm-2025-top-firm-west-accounting-today/) - We’re proud to share that Accounting Today has again named JLK Rosenberger a Top Firm in the West in its annual regional rankings. This recognition marks a continued chapter in our firm’s growth story. It reflects the hard work of our team, the strength of our client relationships, and our commitment to delivering forward-looking service.
- [Individual Taxpayers Will Find Expanded Tax Benefits in ‘Beautiful’ Tax Bill](https://jlkrosenberger.com/individual-beautiful-tax-bill/) - Learn more about the individual tax provisions in the One Bug Beautiful Bill Act (OBBBA) including changes to the Child Tax Credit.
- [Maximize Tax Savings: R&D Credits for Foreign-Owned U.S. Subsidiaries](https://jlkrosenberger.com/s-rd-credits-foreign-owned-us-subsidiaries/) - Learn more about the opportunity available to foreign owned U.S. subsidiaries to claim the R&D tax credit including which activities qualify.
- [Benefits of Outsourced Accounting for Construction Companies](https://jlkrosenberger.com/benefits-of-outsourced-accounting-for-construction-companies/) - Learn about the benefits of leveraging the outsourced accounting model for construction companies including cost savings.
- [EBSA Common Interest Agreements: What Plan Sponsors Need to Know](https://jlkrosenberger.com/ebsa-common-interest-agreements/) - Learn what plan sponsors need to know about ERISA common interest agreements and how essential data could be shared - 401k Auditor.
- [Top Cash Flow Killers in the Construction Industry](https://jlkrosenberger.com/top-cash-flow-killers-in-the-construction-industry/) - Learn about the top cash flow killers many construction companies often commit including inaccurate estimate and high payroll
- [Reinsurance Market Snapshot](https://jlkrosenberger.com/12-days-ssap-reinsurance-market-snapshot/) - On the 12 Days of SSAP review our comprehensive analysis of the reinsurance market snapshot including the rising cost of reinsurance - CA TX.
- [Corruption: Top Fraud Threat to Construction Companies](https://jlkrosenberger.com/corruption-fraud-threat-construction/) - Learn about the top fraud threats to construction companies, including corruption, non-cash fraud, skimming, and payroll fraud and how to combat them - CA TX.
- [What Affects 401k Plan Audit Pricing?](https://jlkrosenberger.com/what-affects-401k-audit-pricing/) - What Affects 401k Plan Audit Pricing? Learn about the answer to this question including the plan audit type and payroll provider - CA TX
- [Tax Extenders Legislation Fails to Pass](https://jlkrosenberger.com/tax-extenders-legislation-fails/) - Learn about the news of the tax extenders legislation (American Families and Workers Act of 2024) and its impact on estimated tax payments.
- [SECURE Act 2.0 Changes Impacting Employers in 2025](https://jlkrosenberger.com/secure-act-2-0-changes-2025/) - Learn about the various provisions of the SECURE Act 2.0 which are scheduled to become effective starting on January 1, 2025 - CA TX
- [Surge in Commercial Bankruptcies Reflects High Inflation and Interest Rates](https://jlkrosenberger.com/commercial-bankruptcies-high-inflation/) - Learn about how commercial bankruptcies have increased in the past year due to high inflation and interst rates increase the risk to investment portfolios - Dallas CPA.
- [Business Provisions in the Inflation Reduction Act](https://jlkrosenberger.com/business-provisions-inflation-reduction-act/) - Learn about the key business provisions of the recently passed Inflation Reduction Act including the various business provisions - Los Angeles CPA.
- [Selecting the Right PAS and GL Systems: Key Factors and Insights](https://jlkrosenberger.com/bedrock-insurance-tech-stacks/) - Learn about the bedrock of insurance companies including policy administration systems and different benefits/features
- [12 Days of SSAP: SSAP No. 32R – Preferred Stock - Nonsubstantive Revisions](https://jlkrosenberger.com/nonsubstantive-revisions-ssap-32r/) - On the 4th day of SSAP learn about the SSAP 32R Preferred Stock - clarifying that publicly traded preferred stock warrants should be treated as preferred stock.
- [Extra R&D Tax Benefits Available for California Companies](https://jlkrosenberger.com/rd-benefits-california-companies/) - Review our latest R&D video featuring insights from our experts on the extra tax-saving benefits available to California companies - Los Angeles CPA.
- [12 DAYS OF SSAP: Inflation Reduction Act](https://jlkrosenberger.com/12-days-ssap-inflation-reduction-act/) - Our take on an old classic, the 12 Days of SSAP outlines the various business tax provisions in this recently passed legislation - Los Angeles CPA.
- [New Tax Bill Holds Significant Benefits for Construction Contractors](https://jlkrosenberger.com/new-tax-bill-holds-significant-benefits-for-construction-contractors/) - Find out more about the tax changes involved in the One Big Beautiful Bill Act impacting construction companies including bonus depreciation.
- [Earnouts Explained: Tax and Financial Implications You Can't Afford to Miss](https://jlkrosenberger.com/earnouts-explained-tax-financial-implications/) - Find out more about the tax and financial implications of earnouts from a transaction including the key planning strategies for sellers - Los Angeles M&A
- [Tax Incentives & Credits for Construction Contractors](https://jlkrosenberger.com/tax-incentives-credits-for-construction-contractors/) - Learn about the key tax credits and incentives available to contractors and construction companies including the Section 45L Credit.
- [DOL Bulletin Clarifies Conflicting Funding Notice Rules](https://jlkrosenberger.com/dol-bulletin-conflicting-funding-notice-rules/) - Learn about the recently published FAB 2025-02 which provides information on Conflicting Funding Notice Rules.
- [New IRS Guidance on ERC Brings Flexibility and Relief to Taxpayers](https://jlkrosenberger.com/new-irs-guidance-erc/) - Learn about the recently issued guidance for taxpayers that did not reduce wage expense when claiming the credit and other situations.
- [How Construction Companies Can Increase Bonding Capacity](https://jlkrosenberger.com/construction-companies-increase-bonding-capacity/) - Learn about the various considerations that construction companies can make to increase bonding capacity including enhanced financials.
- [The Complex Role of Contingent Consideration in M&A Transactions](https://jlkrosenberger.com/contingent-consideration-ma-transactions/) - Learn about the key contingent considerations that should be made during an M&A transaction including earn outs and milestone payments - Transaction Advisory
- [The BOI FinCEN Soap Opera: A Confusing Legal Affair—Not a Tax Issue](https://jlkrosenberger.com/the-boi-fincen-soap-opera/) - Learn about the recent changes to Beneficial Ownership Information (BOI) Reporting and the need to consult with legal counsel
- [Get Ready for Tax Season: Essential Steps to Simplify Your Filing Process](https://jlkrosenberger.com/simplify-your-filing-process/) - Find out more about tax season essentials including the steps involved in preparing for your filing such as gathering tax documents
- [Government Sets March 21, 2025, as New BOI Reporting Deadline as Injunctions are Lifted](https://jlkrosenberger.com/march-21-2025-new-boi-reporting-deadline/) - Find out more about the recent court ruling and reapplied BOI reporting deadline of March 21st for most eligible filers
- [Retirement Plan Options for California Construction Companies](https://jlkrosenberger.com/retirement-plan-options-for-california-construction-companies/) - Learn about the retirement plan options available to construction companies including 401k and participation in CalSavers
- [DOL Launches Retirement Savings Lost and Found Database](https://jlkrosenberger.com/dol-launches-retirement-savings-lost-and-found-database/) - Learn about the news the Department of Labor has recently announced the voluntary retirement savings lost and found.
- [529 Plan Leftovers? Explore Your Options](https://jlkrosenberger.com/529-plan-leftovers-explore-options/) - Learn about the various ways to manage 529 funds including by paying qualified education expenses and transfers to Roth IRAs.
- [Changes to Claiming the R&D Tax Credit on Original Returns](https://jlkrosenberger.com/changes-claiming-rd-tax-credit-original-returns/) - Learn about the recently proposed changes to the federal research and development (R&D) tax credit and changes to qualified research expenses.
- [Federal Appeals Court Reinstates Injunction on BOI Reporting Enforcement](https://jlkrosenberger.com/court-reinstates-injunction-boi-reporting-enforcement/) - Learn about the recent series of updates on Beneficial Ownership Information (BOI) reporting as required by the Corporate Transparency Act.
- [Refund claim update - R&D Refund Claim Transition Period Extended to January 10, 2026](https://jlkrosenberger.com/rd-refund-claim-extended-jan-10-2026/) - Learn about the news the Research & Development (R&D) Tax Credit claim transition period has been extended to January 10, 2026.
- [Tax Filing FAQs: What to Do When You're Late (But Not Too Late)](https://jlkrosenberger.com/tax-filing-faqs/) - Review our list of late tax filing frequently asked questions (FAQs) including the potential penalties for failing to file - CA TX.
- [Year-End Tax Planning: Navigating Complexities with Trump's Proposed Changes](https://jlkrosenberger.com/navigating-complexities-trumps-proposed-changes/) - Learn about the year end tax considerations businesses should follow considering the proposed changes of President Elect Trump.
- [1033 Exchanges: Important Tax Savings Tool](https://jlkrosenberger.com/1033-exchanges-tax-savings-tool/) - Learn how property owners facing an involuntary conversion can leverage a 1033 exchange to yield significant tax benefits.
- [Monitoring AR Performance Through KPIs](https://jlkrosenberger.com/monitoring-ar-performance-kpis/) - Learn about the key performance indicators for contractors to monitor over A/R including days sales outstanding and Collection Effectiveness Index.
- [Updated Guidelines Released on Required Minimum Distributions](https://jlkrosenberger.com/updated-guidelines-released-rmd/) - Learn more about the recently published IRS guidelines on Required Minimum Distributions including eligible beneficiaries.
- [Zero Trust Security: A New Approach to Cybersecurity](https://jlkrosenberger.com/zero-trust-security/) - Learn about the key details of Zero Trust Security and the various benefits of following this approach including simplified management.
- [California Suspension of NOL Deduction Changes Tax Planning for Businesses](https://jlkrosenberger.com/california-suspension-of-nol-deduction-changes-tax-planning-for-businesses/) - Learn about the news that California has suspended the Net Operating Loss deduction, which means state companies will need to pay more this year - CA.
- [New Guidance on Emergency Personal Expense Distributions](https://jlkrosenberger.com/new-guidance-on-emergency-personal-expense-distributions/) - Find out more about the recently issued guidance for individuals and plan sponsors regarding emergency personal expense distributions across the nation.
- [Unlocking Tax Advantages: How to Qualify as a Real Estate Professional](https://jlkrosenberger.com/tax-advantages-qualify-real-estate-professional/) - Learn about the tax savings potential available by qualifying as a real estate professional especially when it comes to managing rental income.
- [DOL Issues New Retirement Security Rule](https://jlkrosenberger.com/dol-new-retirement-security-rule/) - Learn about the critical details of the recently enacted DOL retirement security rule, including the responsibilities for giving one-time advice - CA TX
- [Representations and Warranties Play a Crucial Role in Business Transactions](https://jlkrosenberger.com/representations-and-warranties/) - Learn about the role that representations and warranties play in the transaction process and when reps and warranties matter the most - CA TX.
- [IRS Extends Relief for Required Minimum Distributions](https://jlkrosenberger.com/irs-extends-relief-for-rmd/) - Learn about the recently announced extension of the relief for Required Minimum Distributions (RMD) requirements outlined in IRS Notice 2024-35 - CA TX
- [Refunds Available for Qualifying Diesel Purchases Going Back Three Years](https://jlkrosenberger.com/refunds-qualifying-diesel-purchases-back-three-years/) - Learn about the news that taxpayers can receive a tax fund available for qualifying diesel purchases going back three years - CA TX.
- [Understanding ‘Beneficial Owner Information’ (BOI) Reporting Requirements](https://jlkrosenberger.com/understanding-boi-reporting/) - Learn about the key details governing when a company and its owners are required to report Beneficial Ownership Information (BOI) - CA TX
- [EBITDA: How Does It Impact the M&A Process?](https://jlkrosenberger.com/ebitda-impact-ma-process/) - EBITDA: How Does It Impact the M&A Process? Learn about the answer to this critical question and how it impacts variables such as deal investing - CA TX
- [Federal court rules law mandating reporting of ‘Beneficial Owner Information’ unconstitutional](https://jlkrosenberger.com/court-rules-law-mandating-reporting-of-beneficial-owner-information-unconstitutional/) - Learn about the news that a federal court has ruled the collection of Beneficial Ownership Information mandated by the CTA is not legal - CA TX.
- [Emergency Savings Account Guidance for Plan Sponsors](https://jlkrosenberger.com/emergency-savings-account-guidance/) - Learn about the recently shared IRS guidance on emergency savings accounts (PLESA), including the reasonable guidance and prohibited rules - CA TX
- [Inheriting a Parent's IRA: Tax Planning Opportunities](https://jlkrosenberger.com/inheriting-ira-tax-planning-opportunities/) - Learn about the tax planning opportunities available to those who inherit a parent's Individual Retirement Account (IRA) including required minimum distributions (RMD).
- [Equity Method of Accounting Provides Clear Information to Drive Decisions About Business Transactions](https://jlkrosenberger.com/equity-method-of-accounting-drive-decisions-business-transactions/) - Learn about the role that the equity method of accounting can play when making decisions about business transactions - CA TX.
- [New Auditing Standards Impacting 2023 Audits](https://jlkrosenberger.com/new-auditing-standards-impacting-2023-audits/) - Learn about the new audit standards that will impact 2023 audits including SAS 145 and SAS 143 and the steps management can take to prepare now - CA TX.
- [Study Highlights Persistent Issues with Plan Audit Quality](https://jlkrosenberger.com/persistent-issues-plan-audit-quality/) - Learn about the key findings from the recently published Department of Labor report on the quality of benefit plan audits and issues uncovered - CA TX.
- [IRS Issues Section 174 Interim Guidance](https://jlkrosenberger.com/section-174-interim-guidance/) - Learn about the key details of the recently issued IRS Notice 2024-12 about Specified Research Expenses and other important changes - CA TX.
- [Daniel Gregory, PAFM, Announced as Secretary and Treasurer of CPAFMA’s National Board of Directors](https://jlkrosenberger.com/daniel-gregory-pafm-to-serve-as-secretary-and-treasurer-of-cpafmas-national-board-of-directors/) - Learn about the news firm manager Daniel Gregory PAFM has been selected to serve as Treasurer and Secretary for the CPAFMA Board of Directors - CA TX.
- [New ERTC Voluntary Disclosure Program Announced](https://jlkrosenberger.com/ertc-voluntary-disclosure-program/) - Learn about the key details of the recently announced ERTC Voluntary Disclosure Agreement including the requirement to repay only 80% of rewarded amounts.
- [R&D Tax Credit Opportunities for Biotech Companies](https://jlkrosenberger.com/rd-tax-credit-biotech-companies/) - Learn about the R&D Tax Credit opportunities available to biotech companies including which biotech projects and expenses typically qualify - CA TX.
- [Two or Three Heads are Better Than One When it Comes to Tax Planning](https://jlkrosenberger.com/tax-planning/) - Learn about the key tax planning considerations to make at year-end including the focus on income tax planning - CA TX
- [IRS Announces ERTC Withdrawal Program Details](https://jlkrosenberger.com/irs-announces-ertc-withdrawal/) - Learn about the key details of the Employee Retention Tax Credit Withdrawl Program and which filers are eligible to participate -Los Angeles CPA.
- [Statement of Cash Flows is a Crucial Tool for Financial Decision Making](https://jlkrosenberger.com/statement-cash-flows-crucial-tool/) - Learn about the different ways a business can use the statement of cash flows as a way to understand current conditions and plan for the future - CA TX.
- [Why JLK Rosenberger for Your R&D Tax Credit Study?](https://jlkrosenberger.com/why-jlkr-rd-tax-credit-study/) - Why use JLKR for your next R&D tax credit study? Learn about the answer to this important question including our flexible approach and more - CA TX.
- [Auto Re-Enroll Act of 2023](https://jlkrosenberger.com/auto-re-enroll-act-of-2023/) - Learn about the key details of the recently proposed Auto Re-enroll Act of 2023 and if passed what the change would mean for plan sponsors - Dallas CPA Firm.
- [IRS Postpones Tax Deadline for California Storm Victims to November 16](https://jlkrosenberger.com/irs-postpones-deadline-ca-storm-victims/) - Learn about the news the IRS recently announced a delay in the tax filing deadline to November 16th for California taxpayers affected by recent storms -CA TX
- [IRS Shifts Enforcement Policy to Higher-earning Taxpayers, Corporations, Partnerships and ‘Abusive’ Schemes](https://jlkrosenberger.com/irs-shifts-enforcement-policy/) - Learn about the recently announced IRS enforcement policy changes including the attention now paid to high risk partnerships - CA TX
- [IRS Quagmire May Be Showing Signs of Improvement](https://jlkrosenberger.com/irs-quagmire-signs-of-improvement/) - Learn about how recent efforts including additional funding from the Inflation Reduction Act has helped the IRS turn around customer service delays - CA TX
- [IRS Announces Moratorium on ERTC Processing](https://jlkrosenberger.com/moratorium-ertc-processing/) - Learn about the recent announcement by the IRS that there were will a moratorium on the processing on new Employee Retention Program claims - CA TX.
- [IRS Issues Guidance on Catch-up Contributions](https://jlkrosenberger.com/guidance-catch-up-contributions/) - Learn about the key details of the recently released IRS guidance on catch up contributions including a two year administrative transition period - CA TX
- [Highest-Ranking Executives' Passwords Increase Chances of Large-Scale Data Breach](https://jlkrosenberger.com/highest-ranking-executives-passwords-increase-chances-of-large-scale-data-breach/) - Learn about the key findings from a recent Nordpass study which highlights how poor password policies and increase the opportunity for a data breach- CA TX
- [Tips and Tricks for Attending Meet-the-Firms and Career Fairs](https://jlkrosenberger.com/tips-tricks-career-fairs/) - Learn about the tips and tricks that college students should follow when meeting accounting firms at career fairs and meet the firm events - CA TX
- [SECURE Act 2.0 Provisions Effective in 2026 & Beyond](https://jlkrosenberger.com/secure-act-2-0-2026-beyond/) - Learn about the employer provisions of the SECURE Act 2.0 scheduled to go in effect starting in 2026 and beyond including disability payment exclusions - CA TX
- [IRS Warns About Summer Tax Scams](https://jlkrosenberger.com/irs-warns-about-summer-tax-scams/) - Learn about the recently announced IRS summer tax scams most frequently perpetrated by bad actors including the Help You Fit It Scam - CA TX
- [Non-Compete Agreements Can Be Key Negotiation Tools in a Transaction](https://jlkrosenberger.com/non-compete-agreements-negotiation/) - Learn about how a non compete agreement can be used as a negotiating tool as part of the transaction advisory process - L CA TX
- [2023 Update: Calculating the Federal R&D Credit](https://jlkrosenberger.com/2023-update-calculating-rd-credit/) - Updated in 2023 - Learn about the latest considerations that companies should make when calculating the Research & Development tax credit - CA TX
- [IRS Issues Interim Guidance on EPCRS](https://jlkrosenberger.com/irs-interim-guidance-epcrs/) - Learn about the recently issued interim guidance on the Employee Plan Compliance Resolution System (EPCRS) for inadvertent eligible plan failures - CA TX
- [ESOPs Provide Construction Companies a Strong Transition Option](https://jlkrosenberger.com/esops-construction-transition-option/) - Learn about the role that Employee Stock Ownership Plans can play in the transition process, especially for funding - CA TX
- [HSA Maximum Contributions Increase Again in 2024](https://jlkrosenberger.com/hsa-maximums-increase-2024/) - Learn about the recently announced 2024 HSA maximum contributions including the inflation adjustments - CA TX
- [I.T. Must Have a Seat at the Due Diligence Table](https://jlkrosenberger.com/it-seat-due-diligence-table/) - Learn about the important reasons why IT should have seat at the due diligence table to assist with issues including licensing - CA TX
- [Proposed 2024 Federal Budget Includes Retirement Plan Updates](https://jlkrosenberger.com/proposed-2024-federal-budget-retirement-plan-updates/) - Learn about the key details included in the Proposed 2024 federal budget including updates to special distribution rules - CA TX
- [In Light of SVB Collapse, What Should Bank Depositors Do Now?](https://jlkrosenberger.com/svb-collapse-bank-depositors-do-now/) - Learn about the key considerations that depositors need to make in light of the recent Silicon Valley Bank collapse - CA TX
- [EBITDA – What it Does and Doesn’t Contribute to Due Diligence](https://jlkrosenberger.com/ebitda-contribute-due-diligence/) - Learn about the impact that EBIDTA has on the due diligence process including the strengths and weaknesses of the approach - CA TX.
- [Preparing Properly for Due Diligence Can Move Your Deal Ahead](https://jlkrosenberger.com/preparing-due-diligence-move-deal-ahead/) - Learn about the important role that due diligence plays in a merger or acquisition and how preparation can reduce obstacles - CA TX
- [R&D Tax Credits: Amortization Not Expensing](https://jlkrosenberger.com/rd-credit-amortization-not-expensing/) - Learn about the important change the Tax Cuts and Jobs Act made to the R&D tax credit in 2023 now requiring expenses to be amortized - CA TX
- [Deadline Looms for Claiming Retroactive ERC Tax Credits for 2020](https://jlkrosenberger.com/deadline-claiming-retroactive-erc-tax-credits/) - Learn about the news the deadline for retroactively claiming the 2020 Employee Retention Credit is quickly approaching and next steps - CA TX
- [Cybersecurity Insurance Essentials](https://jlkrosenberger.com/cybersecurity-insurance-essentials/) - What is Cyber Insurance? Learn about the answer to this question including the difference between first and third-party cyber insurance- CA TX
- [California & IRS Extend Tax Deadlines in Storm-Affected Counties](https://jlkrosenberger.com/california-extends-tax-deadline/) - Learn about the recently announced extension for California residents impacted by the recent storms in the federally declared disaster zones - CA TX
- [Clean Vehicle Tax Credit Guidance](https://jlkrosenberger.com/clean-vehicle-tax-credit-guidance/) - Learn about the recently released clean vehicle tax credit guidance including the Used Clean Vehicle Tax Credit and other incentives - CA TX
- [Why On Earth Do Auditors Need SOC Reports?](https://jlkrosenberger.com/why-auditors-need-soc-reports/) - Why Do Auditors Need SOC Reports? Discover the answer to this important question including whether a SOC report can delay the audit - CA TX
- [SECURE 2.0: Summary of Changes Impacting Employer-Provided Retirement Plans](https://jlkrosenberger.com/secure-2-0-employer-provisions/) - Learn about the key provisions impacting employers in the recently enacted SECURE Act 2.0 including expanded catch up contributions - CA TX
- [Capture and Analyze Indirect Costs to Improve Financial Reporting on Construction Projects](https://jlkrosenberger.com/indirect-costs-improve-financial-reporting/) - Learn about the importance of accounting for indirect costs as part of the project proposal to ensure a consistent margin on products -CA TX
- [Tax Credit for Home Builders and Developers Increased, Updated, and Made Permanent](https://jlkrosenberger.com/2023-section-45l-update/) - Learn about the recently enacted updates to the Section 45L tax credit including the recently added prevailing wage and apprenticeship rules - Los Angeles CPA.
- [California Raises State Income Taxes for High-Income Earners](https://jlkrosenberger.com/california-raises-state-income-taxes-for-high-income-earners/) - Learn about the key details of SB No 951 which raised the state's marginal tax rate for wealthy taxpayers in California - Los Angeles CPA.
- [California Unclaimed Property Law Update](https://jlkrosenberger.com/california-unclaimed-property-law/) - Learn about the recently updated rules regulating California Unclaimed Property regulations - Los Angeles CPA.
- [Why Does Pushdown Accounting Matter in an Acquisition?](https://jlkrosenberger.com/pushdown-accounting-acquisition/) - Learn about the important role that pushdown accounting plays in the acquisition and additional considerations which should be made - Los Angeles CPA.
- [R&D Tax Credit Opportunities for Construction Companies](https://jlkrosenberger.com/rd-tax-credit-construction/) - Learn about the R&D tax credit opportunities available for construction companies including specific examples of expenses that qualify - Dallas CPA.
- [More R&D Tax Credit Opportunities on the Way: Credit Doubled for Startups](https://jlkrosenberger.com/rd-tax-credit-changes-way/) - Learn about the expected changes to the federal Research & Development tax credit including the new Section 41 refund requirements - Los Angeles CPA.
- [Inflation Reduction Act’s Tax Impact on Individuals](https://jlkrosenberger.com/inflation-reduction-act-individuals/) - Learn about the key individual provisions included in the recently passed Inflation Reduction Act including the new federal tax incentives - Los Angeles CPA.
- [ASC 842 Leases Expands Due Diligence Process in Business Acquisitions](https://jlkrosenberger.com/asc-842-leases-due-diligence/) - Learn about the role that the new lease accounting rules will have on the due diligence process in business acquisitions - Los Angeles CPA
- [New Warning About 401(k) Investments in Cryptocurrency](https://jlkrosenberger.com/warning-401k-investments-cryptocurrency/) - Learn about the recently published warning from the EBSA about plan administrators offering cryptocurrency investment as a plan option - Dallas 401k Audit.
- [401(k) Plan Nondiscrimination Testing: Requirements, Failures, and Remedies](https://jlkrosenberger.com/nondiscrimination-testing/) - Learn about the key 401k discrimination testing essentials including the percentage of failures and essential remedies - Los Angeles CPA Firm.
- [2022 ERISA Penalty Increases Announced](https://jlkrosenberger.com/2022-erisa-penalty-increases/) - Learn about the recently announced penalty increases impacting specific plan violations as identified under ERISA Regulations - Dallas 401k Auditor.
- [California’s SALT ‘Workaround’ Opens Door to a Tax Strategy Play](https://jlkrosenberger.com/ca-salt-workaround-tax-strategy/) - Learn about how the new California State and Local Tax rules for pass-through entities open the door to a new tax savings strategy - Los Angeles CPA Firm.
- [No More Delays for Lease Accounting Standards: Are You Ready?](https://jlkrosenberger.com/delays-lease-accounting-standards/) - Learn about the news the lease accounting standard will not be delayed further and common adoption issues to consider - Los Angeles CPA Firm.
- [Recover COVID Losses with the Employer Retention Tax Credit](https://jlkrosenberger.com/recover-covid-losses-erc/) - Learn about how Los Angeles and Orange County contractors can recover the losses incurred during the COVID pandemic through the Employee Retention Tax Credit.
- [The IRS Makes It Easier to Correct Plan Mistakes](https://jlkrosenberger.com/irs-updates-epcrs/) - Learn about the recently updated changes to the Employee Plan Compliance Resolutions System (EPCRS) including new overpayment correction methods - Los Angeles CPA.
- [SECURE Act 2.0 – More Retirement Plan Changes Proposed](https://jlkrosenberger.com/secure-act-2-retirement-plan-changes/) - Learn about the key details of the SECURE Act 2.0 including mandatory automatic enrollment, student loan matching and participant overpayments - Los Angeles CPA Firm.
- [California Approves Workaround to SALT Deduction Cap](https://jlkrosenberger.com/california-approves-workaround-to-salt-deduction-cap/) - Learn about the news that California has approved the SALT Tax Cap workaround through a pass-through entity tax and related guidance - Los Angeles CPA
- [Are you traveling for business again? What is deductible?](https://jlkrosenberger.com/business-expense-deductions/) - For those who are heading back out on the road for business travel, review this blog which provides key information on which expenses are deductible - Los Angeles CPA.
- [Benefit Plan Audit Basics](https://jlkrosenberger.com/benefit-plan-audit-basics/) - Learn about the basics of benefit plan audits including when the audit is required and the different types of plan audits required - Los Angeles CPA Firm.
- [Calculating the Research & Development Tax Credit](https://jlkrosenberger.com/calculating-rd-tax-credit/) - Learn about the two methods which can be used to calculate the value of the R&D tax credit including the alternative simplified method - Los Angeles CPA.
- [New 100% Meal Deduction Guidance](https://jlkrosenberger.com/100-percent-meal-deduction-guidance/) - Learn about the recently issued 100 percent meal deduction guidance which includes the definition of a restaurant - Los Angeles CPA Firm
- [What Does the American Rescue Plan Mean for Individuals?](https://jlkrosenberger.com/american-rescue-plan-individuals/) - Learn about the individual provisions of the American Rescue Plan Act of 2021 including the expanded Child Care Tax Credit and taxation of unemployment - Los Angeles CPA.
- [What Does the American Rescue Plan Mean for Businesses?](https://jlkrosenberger.com/american-rescue-plan-businesses/) - Learn about the key business provisions of the American Rescue Plan Act including the ERC extension, PPP changes and new assistance for restaurants - Los Angeles CPA.
- [Sleep well, we're looking out for you](https://jlkrosenberger.com/sleep-well-were-looking-out-for-you/) - Learn about the impact of the 2020 stimulus, unemployment and other factors which could impact the tax rate paid by individuals and families - Los Angeles CPA Firm.
- [Claiming the R&D Tax Credit](https://jlkrosenberger.com/claiming-the-rd-tax-credit/) - Learn about the key details associated with claiming the Research and Development Tax credit including calculation and required documentation - Los Angeles CPA.
- [R&D Tax Credit Documentation Essentials](https://jlkrosenberger.com/rd-credit-documentation-essentials/) - Learn about the various documentation requirements for qualifying expenses related to a Research and Development (R&D) project
- [12 Days of SSAP: Insurers Need to be Creative in a Hard Market for Reinsurance](https://jlkrosenberger.com/12-days-ssap-hard-market-reinsurance/) - Learn about why insurers need to be creative during a hard reinsurance market driven by rising interest rates - Bill Rosenberger
- [Growth in Captive Insurance Reflects New Risks and Hard Commercial Market](https://jlkrosenberger.com/captive-insurance-new-risks/) - Learn about the new risks that captive insurance companies face as it relates to cyberattack risk management - Los Angeles CPA.
- [Changes in GAAP income tax reporting could impact STAT reporting](https://jlkrosenberger.com/changes-in-gaap-income-tax-reporting-could-impact-stat-reporting/) - Learn about how upcoming changes to GAAP income tax reporting will have an impact on STAT reporting, including the rate reconciliation disclosure - CA TX.
- [SAPWG 2024 YTD Activity](https://jlkrosenberger.com/sapwg-2024-ytd-activity/) - Learn about the hot topics recently discussed during the NAIC Spring 2024 National Meeting, including updates on SSAP No. 21R – Other Admitted Assets - CA TX.
- [Data Privacy Protection Among Priorities on NAIC Agenda for Spring Meeting](https://jlkrosenberger.com/data-privacy-protection-naic-spring-meeting/) - Learn about the key data privacy and protection issues that are scheduled to be addressed in the NAIC Spring meeting - Los Angeles CPA.
- [R&D Tax Credits: Section 41 Overview and New Refund Claim Requirements](https://jlkrosenberger.com/section-41-overview-rd-credit/) - Review our comprehensive overview of the Research & Tax Credit Section 41 overview including the new refund claim requirements.
- [Karsten & Company Joins JLK Rosenberger, Expanding Outsourced Accounting and Advisory Capabilities for Insurers](https://jlkrosenberger.com/karsten-company-joins-firm/) - Learn about the news that Karsten & Company has joined the firm expanding our ability to provide outsourced accounting to insurers.
- [Start Preparing for Mandatory Section G Reporting for 2025](https://jlkrosenberger.com/mandatory-section-g-reporting-for-2025/) - Learn about the new reporting requirement in 2025 for the R&D Tax credit including how to list components and documentation requirements.
- [JLK Rosenberger Wins 2025 Best of Accounting Award](https://jlkrosenberger.com/2025-best-of-accounting-award/) - Learn about the news the firm has been named a 2025 Best of Accounting by Clearly Rated for the second consecutive year.
- [Understanding Purchase Price Allocation in Mergers and Acquisitions](https://jlkrosenberger.com/purchase-price-allocation-ma/) - Learn about the important role that purchase price allocations play in mergers and acquisitions including the key implementation challenges.
- [BOI reports remain voluntary despite Supreme Court action](https://jlkrosenberger.com/boi-reports-voluntary-supreme-court/) - Learn about the impact of the recent Supreme Court Ruling on the Beneficial Ownership Information (BOI) Reporting rule.
- [Federal and California Tax Relief Available to Help Wildfire Victims Rebuild](https://jlkrosenberger.com/federal-california-tax-relief-wildfire-victims-rebuild/) - Learn about the federal and California tax relief available to help wildfire victims rebuild during this time of recovery - Los Angeles CPA Firm.
- [2025 California Construction Industry Forecast](https://jlkrosenberger.com/2025-california-construction-forecast/) - Learn more about the 2025 Construction Industry forecast for California including the projection that construction spending will be relatively flat.
- [Study Finds Employers are Overpaying on Retirement Plan Fees](https://jlkrosenberger.com/employers-overpaying-retirement-plan-fees/) - Learn about the findings of a recent study which found that many employer sponsored retirement plans are overpaying on fees.
- [Daniel Gregory Appointed Vice Chair of CPAFMA National Board of Directors for 2025](https://jlkrosenberger.com/daniel-gregory-appointed-vice-chair-of-cpafma-national-board-of-directors-2025/) - Learn about the news that Daniel Gregory has been appointed Vice Chair of the CPA Firm Management Association (CPAFMA) National Board of Directors for 2025
- [Maria Vigul Named a 2025 Emerging Leader](https://jlkrosenberger.com/maria-vigul-2025-emerging-leader/) - Learn about the news that Maria Vigul has been named a 2025 Emerging Leader for the seventh annual Emerging Leaders Conference.
- [FinCEN Warns About New BOI Reporting Scams](https://jlkrosenberger.com/new-boi-reporting-scams/) - Learn about the recent string of Beneficial Ownership Information reporting scams including those targeting individuals through phone scams
- [New Tax-Efficient Assistance for Your Employees with Student Loan Debt](https://jlkrosenberger.com/new-tax-efficient-assistance-employees-student-loan-debt/) - Learn about the provision in the SECURE Act 2.0 that allows employers to include employee student loan payments in the matching calculation
- [Presidential Candidates’ Tax Plan Comparison](https://jlkrosenberger.com/presidential-candidates-tax-plans/) - Review our comprehensive analysis of the two tax plans as presented by the candidates in the 2024 Presidential election.
- [IRS Issues Draft Form 6765 Revisions, Finally Some Good News](https://jlkrosenberger.com/irs-issues-draft-6765-revisions/) - Learn about the recently issued draft version of IRS Form 6765- Credit for Increasing Research Activities, including amended return requirements.
- [Working Capital is a Crucial Financial Metric in Business Transactions](https://jlkrosenberger.com/working-capital-is-a-crucial-financial-metric-in-business-transactions/) - Learn about the role that working capital can play in the M&A negotiation process including how a net working capital analysis can determine value.
- [The 2024/25 Worldwide Tax Guide is Here](https://jlkrosenberger.com/2024-worldwide-tax-guide/) - Review 2024/25 published comprehensive worldwide tax guide offering tax planning insights for those with operations abroad - CA, TX.
- [Breaking Barriers: Daniel's Journey from First-Generation College Grad to Aspiring CPA](https://jlkrosenberger.com/breaking-barriers-daniels-journey-from-first-generation-college-grad-to-aspiring-cpa/) - Learn about Daniel's Journey from first-generation college grad to aspiring CPA and the steps he has taken to achieve his goals - CA TX.
- [Additional Savings Through State R&D Tax Credits](https://jlkrosenberger.com/savings-state-rd-tax-credits/) - Learn about the tax savings available through state Research & Development tax credits including how to make the credit calculation - CA TX.
- [2024 Presidential Tax Plans Reveal Vastly Different Priorities Between the Frontrunners](https://jlkrosenberger.com/2024-presidential-tax-plans/) - Review our comprehensive analysis of the 2024 Presidential candidate tax plans (Biden and Trump) and identify the key differences and impact on you- CA TX
- [IRS Guidance on SECURE Act 2.0 Provisions](https://jlkrosenberger.com/guidance-secure-act-2-provisions/) - Learn about the key details of the recently issued SECURE Act 2.0 guidance which includes information on terminally ill distributions and more - CA TX/
- [NIST CSF 2.0 and its Impact on Small Businesses](https://jlkrosenberger.com/nist-csf-2-impact-small-businesses/) - Learn about the recently updated NIST CSF 2.0 standards and their impact on small businesses, including new components such as CSF core, profiles, and tiers - CA TX.
- [JLK Rosenberger Named a Top Firm and Regional Leader by Accounting Today](https://jlkrosenberger.com/firm-named-a-top-firm-regional-leader/) - Learn about the news the firm has been named a 2024 Top Firm and Regional Leader in the West by Accounting Today - JLK Rosenberger - CA TX
- [Maria Vigul Elected to Serve as Vice President on Board of CalCPA, Los Angeles Chapter](https://jlkrosenberger.com/maria-vigul-elected-to-serve-as-vice-president-on-board-of-calcpa-los-angeles-chapter/) - Learn about the news that Maria Vigul has been elected Vice President of the Board of California Society of CPAs Los Angeles Chapter - CA TX.
- [IRS Announces Tax Relief for San Diego County Residents](https://jlkrosenberger.com/tax-relief-san-diego-county-residents/) - Learn about the recently announced federal tax relief available to San Diego County residents, including extended filing and payment deadlines - CA TX.
- [Women Uplifting Women: A Story of Friendship and Mentorship](https://jlkrosenberger.com/women-uplifting-women-a-story-of-friendship-and-mentorship/) - Learn about the story of mentorship and friendship between two female employees, emphasizing the theme of women uplifting women- CA TX.
- [JLK Rosenberger Wins 2024 Best of Accounting Award](https://jlkrosenberger.com/firm-wins-2024-best-of-accounting/) - Learn about the news the firm has been named the 2024 Best of Accounting Award by Clearly Rated for exceptional service quality -CA TX.
- [2023 Employee Benefit Plan Audit Requirement Changes](https://jlkrosenberger.com/2023-benefit-plan-audit-changes/) - Learn about the 2023 plan audit changes mandated by the SECURE Act 2.0 including the updated participant count methodology - CA TX
- [Construction Mergers Involve Special Issues Unique to the Industry](https://jlkrosenberger.com/construction-mergers-special-issues/) - Learn about the special merger and acquisition considerations that must be made in the construction industry including the need for due diligence - CA TX
- [Inflation Drives Projected 5.4% Increase in Tax Bracket Levels for 2023 Tax Year](https://jlkrosenberger.com/inflation-increase-tax-brackets-2023/) - Learn about inflation is expected to impact tax rates including the amount of various deductions that taxpayers will be able to take - CA TX
- [JoLayna Arndt Elected to The Association for Accounting Marketing (AAM) Board of Directors](https://jlkrosenberger.com/jolayna-arndt-appointed-aam-bod/) - Learn about the news that JoLayna Arndt has been appointed to the Association of Accounting Marketing's Board of Directors - CA TX
- [Pitfalls of a First-Year Audit Associate](https://jlkrosenberger.com/pitfalls-audit-associate/) - Learn about the top pitfalls of a first year audit associate including not asking enough questions and only focusing on completing tasks quickly - CA TX
- [SECURE Act 2.0 Changes Impacting Employers in 2024](https://jlkrosenberger.com/secure-act-2-0-changes-2024/) - Learn about the SECURE Act 2.0 provisions which become effective in 2024 including matching student loan payments and starter 401k plans - CA TX
- [Experiencing PKF GO at JLK Rosenberger](https://jlkrosenberger.com/experiencing-pkf-go-opportunity/) - Learn about the recent experience an associate had with the firm in the Experiencing PKF Go Opportunity for international exchange - CA TX
- [New National Cybersecurity Strategy Announced](https://jlkrosenberger.com/new-national-cybersecurity-strategy/) - Learn about the recently announced National Cybersecurity Strategy including the Five Pillars of cybersecurity - CA TX
- [Benefits of Working at a Smaller Accounting Firm](https://jlkrosenberger.com/benefits-working-at-a-small-er-accounting-firm/) - Learn about the benefits of working for a smaller accounting firm including more time with experts and higher retention - CA TX
- [R&D Tax Credit Update – American Innovation & Jobs Act](https://jlkrosenberger.com/american-innovation-jobs-act/) - Learn about the recently announced American Innovation & Jobs Act and how it seeks to remedy the changes to the federal credit requiring amortization - CA TX
- [SECURE Act 2.0 Changes Impacting Employers in 2023](https://jlkrosenberger.com/secure-act-2-0-changes-impacting-employers-in-2023/) - Learn about the key provisions of the recently passed SECURE Act 2.0 including the provisions which go into effect in 2023 - CA TX
- [Do You Qualify for R&D Tax Credits? Use the 4 Part Test.](https://jlkrosenberger.com/rd-tax-credits-4-part-test/) - Review this short video explaining how companies can determine if they qualify to claim the R&D tax credit using the Four Part Test - CA TX
- [Drenched Californians get Extra Month to File Taxes](https://jlkrosenberger.com/californians-get-extra-month-taxes/) - Learn about the news the IRS has issued an additional extension of one month for certain California residents located within federal disaster zones.
- [Protecting Your Small Business from Cyber Threats](https://jlkrosenberger.com/protecting-small-business-cyber-threats/) - Learn about the key considerations that small businesses with limited resources should consider when tackling cybersecurity - Los Angeles CPA.
- [Firm Adds Mark F. Wille’s CPA Practice, Expanding its Presence in California](https://jlkrosenberger.com/firm-adds-mark-f-willes-cpa-practice/) - Learn about the news the firm has acquired the practice of Mark F. Wille’s CPA and the expanded California presence it creates - Los Angeles CPA.
- [R&D Tax Credit Myths Debunked: Agriculture Edition](https://jlkrosenberger.com/rd-tax-credit-myths-debunked-agriculture-edition/) - Learn about the most common R&D Tax credit myths and see why they are not true and debunked - Los Angeles CPA.
- [Year-End Tax Planning for Construction Contractors](https://jlkrosenberger.com/2022-year-end-planning-contractors/) - Learn about the key year end tax planning and considerations to make at the end of year including bonus depreciation and more.
- [How to Get Started with the R&D Tax Credit?](https://jlkrosenberger.com/get-started-rd-tax-credit/) - How to Get Started with the R&D Tax Credit? Learn about the answer to this important question and how to claim the R&D Incentive.
- [JLK Rosenberger Launches Tech Division to Assist Prevention of Rising Cybersecurity Risks ](https://jlkrosenberger.com/jlk-rosenberger-launches-tech-division-to-assist-prevention-of-rising-cybersecurity-risks/) - Review the news release announcing the launch of the firm's cybersecurity consulting division designed to help companies protect data assets - Los Angeles CPA
- [Energy Tax Incentives in the Inflation Reduction Act](https://jlkrosenberger.com/energy-incentives-inflation-reduction-act/) - Learn about the various energy tax incentives for individuals and companies including Electric Vehicles implemented in the Inflation Reduction Act.
- [When will I Realize the Benefit of the R&D Tax Credit?](https://jlkrosenberger.com/realize-benefit-rd-tax-credit/) - When will I Realize the Benefits of the Research & Development Credit? Learn the answer to this important question from our experts.
- [IRS Raises Per Diem Rates - Is It Enough?](https://jlkrosenberger.com/irs-raises-per-diem-rates/) - Learn about the recently released IRS Notice 2022-44 which calls for an increase in the per diem rates to accommodate inflationary rates.
- [The Worldwide Tax Guide is Here](https://jlkrosenberger.com/the-worldwide-tax-guide-is-here/) - Review our recently published comprehensive worldwide tax guide offering tax planning insights for those with operations abroad - Los Angeles CPA.
- [Video - R&D Credit Myth: Failed R&D Efforts Don't Qualify](https://jlkrosenberger.com/rd-credit-myth-failed-rd-efforts/) - Review this video explaining why failed R&D efforts do not mean a company can not claim the expense - Los Angeles CPA Firm.
- [Who Does the General Public Trust Most When It Comes to Taxes?](https://jlkrosenberger.com/public-trust-when-it-comes-taxes/) - Who does the general public trust when it comes to taxes? Learn about the answer to this important question and how our firm helps - Los Angeles CPA.
- [Video - R&D Credit Myth: Only Large Companies Qualify](https://jlkrosenberger.com/rd-credit-myth-only-large-companies/) - Review this recently recorded video on debunking the top R&D tax credit myths, including that only large companies qualify - Los Angeles CPA.
- [Video - R&D Credit Myth: No Formal R&D Function](https://jlkrosenberger.com/rd-credit-myth-no-rd-function/) - Review this recently recorded video on debunking the top R&D tax credit myths including a lack of a formal R&D function - Los Angeles CPA.
- [Contagiously Calm Michael Soulema's Secret to CPA Exam Success](https://jlkrosenberger.com/michael-soulemas-secret-cpa-exam-success/) - Learn about how the life experiences driven by discipline and passion led to his success in passing the 4 part challenging CPA exam.
- [New ERISA Rules for Plans: Sec. 103(a)(3)(C) Audits](https://jlkrosenberger.com/erisa-rules-plans-103a3c-audits/) - Learn about the ERISA plan audit changes ushered in with the new ERISA Rules for the Section 103(a)(3)(C) Audits - Los Angeles CPA Firm.
- [IRS Announces U.S. Residency Certification Requirement Relief](https://jlkrosenberger.com/u-s-residency-certification-requirement-relief/) - Learn about the recently announced relief from the IRS U.S. Residency Certification Requirement Relief including Letter 6616 - Dallas CPA.
- [Optimism Wanes for California Construction Contractors](https://jlkrosenberger.com/2021-optimism-wanes-contractors/) - Learn about the waning optimism amongst Los Angeles construction contractors due to increased costs and project delays - Los Angeles CPA Firm.
- [GAAP vs. SAP: How Life Insurance Premiums Are Treated](https://jlkrosenberger.com/gaap-vs-sap-life-insurance-premiums-treated/) - Learn about the key differences between SAP and GAAP accounting treatment of life insurance premiums outlined in ASU 2012-12.
- [12 Days of SSAP: 2024 Recap](https://jlkrosenberger.com/12-days-of-ssap-2024-recap/) - Review our recap of the 12 Days of SSAP and the various insights on insurance regulations including an updated insurance disclosure checklist.
- [FASB Proposes Modernized Guidance for Internal-Use Software: Implications for Statutory Accounting](https://jlkrosenberger.com/fasb-proposes-modernized-guidance-for-internal-use-software-implications-for-statutory-accounting/) - Learn about the recent changes proposed by SAPWG to accommodate the changes in the recent FASB Internal Use Software Update.
- [12 Days of SSAP: Bond Project - Guide to Final SSAP Revisions](https://jlkrosenberger.com/12-days-of-ssap-guide-to-final-sap-revisions/) - Review our guide to the final SSAP revisions including those made to SSAP No 21 - Other Admitted Assets and SSAP Nos. 26 - Bonds.
- [12 Days of SSAP: Our Gift to You – Statutory and GAAP Disclosure Checklists](https://jlkrosenberger.com/disclosure-checklists/) - As a gift to our readers, download a free copy of the firm's statutory disclosure and GAAP disclosure checklists.
- [12 Days of SSAP: Bond Project INT 24-10 Implementation Q&A](https://jlkrosenberger.com/12-days-of-ssap-bond-project-int-24-10-implementation-qa-2/) - Learn about the key changes highlighted in Issue Paper No. 169 and related information that explains several of the SAPWG changes.
- [12 Days of SSAP: Bond Project – Get Ready for 2025 and Q1 Reporting](https://jlkrosenberger.com/12-days-of-ssap-bond-project-get-ready-for-2025-and-q1-reporting/) - Learn more about the accounting and reporting transition changes under the revised bond definition project - JLK Rosenberger.
- [12 Days of SSAP: Accounting and Disclosure of Crypto Assets](https://jlkrosenberger.com/12-days-of-ssap-accounting-and-disclosure-of-crypto-assets/) - Learn about the recent updates to ASU 2023-8 providing guidance on accounting and disclosure of cryptocurrency and other digital assets.
- [12 Days of SSAP: New Market Tax Credit Project](https://jlkrosenberger.com/12-days-of-ssap-new-market-tax-credit-project/) - Learn about the recently made updates to SSAP No 93 which made to ASU 2023-02 that changes how the New Market Tax Credit is handled.
- [12 Days of SSAP: New Market Tax Credit Project – Deep Dive](https://jlkrosenberger.com/12-days-of-ssap-new-market-tax-credit-project-deep-dive/) - During the 12 Days of SSAP Day 5equity investment tax credit topic and the process to be considered for testing the probability of tax credit utilization.
- [12 Days of SSAP: CECL Considerations Recap](https://jlkrosenberger.com/12-days-of-ssap-cecl-considerations-recap/) - On the 12th Day of SSAP: Learn about the key considerations to make when reporting on the GAAP side for the CECL standard.
- [Crypto Accounting – FASB Weighs in and other Tidbits](https://jlkrosenberger.com/crypto-accounting-fasb-weighs-in/) - Learn about the US GAAP pronouncement for non-investment entities requiring crypto assets to be measured at fair value for each period reported.
- [NAIC SAPWG Accounting Update Matrix, Summer 2024 National Meeting](https://jlkrosenberger.com/naic-sapwg-accounting-update-matrix-summer-2024-national-meeting/) - Learn about the key changes recently enacted at the 2024 Summer National SAPWG update meeting and download our comprehensive update matrix.
- [Admissibility of Operating and Nonoperating System Software](https://jlkrosenberger.com/admissibility-of-operating-and-nonoperating-system-software/) - Learn about the key details of SSAP No 16 and the admissibility of operating and nonoperating system software and important considerations.
- [12 Days of SSAP: Leases – Common Control Arrangements](https://jlkrosenberger.com/12-days-of-ssap-leases-common-control-arrangements/) - On the first day of SSAP learn about the recent update to ASU 2023-01 make changes based on private company feedback on leases - common control agreements.
- [12 Days of SSAP: Fair Value Measurement of Equity Securities Subject to Contractual Sales Restrictions](https://jlkrosenberger.com/fair-value-measurement-of-equity-securities-subject-to-contractual-sales-restrictions/) - Learn about recent updates to Fair Value Measurement of Equity Securities Subject to Contractual Sales Restrictions.
- [ASU 2016-13 – Financial Instruments-Credit Losses: Accounting for Reinsurance Recoverable](https://jlkrosenberger.com/accounting-reinsurance-recoverable/) - Learn about the critical elements of accounting for reinsurance recoverable applicable to those preparing financial statements in accordance with ASU 2016-13.
- [ASU 2016-13 – Accounting for the Impairment of Available-for-Sale Debt Securities](https://jlkrosenberger.com/impairment-available-for-sale-debt-securities/) - Learn about the essential steps involved in the Accounting for the Impairment of Available for Sale Deby Securities - CA TX
- [GAAP Navigates CECL, Statutory Sails Smooth](https://jlkrosenberger.com/gaap-navigates-cecl-statutory-sails-smooth/) - Learn about the important updates to ASU 2016-13 that non-statutory filers must comply with including common estimation methods - CA TX.
- [ASU 2016-13 – Financial Instruments-Credit Losses: Accounting for Premium Receivable](https://jlkrosenberger.com/asu-2016-13-credit-losses-topic-326/) - Learn more about ASU 2016-13 Financial Instruments—Credit Losses (Topic 326) and the impact on measuring premium receivables - CA TX/
- [12 Days of SSAP: SSAP No. 34 – Investment Income Due and Accrued](https://jlkrosenberger.com/12-days-ssap-investment-income-due-and-accured/) - For the next installment of the 12 Days of SSAP learn about SSAP No. 34 – Investment Income Due and Accrued and latest insights and latest proposed guidance - CA TX
- [12 Days of SSAP: INT 23-03 Inflation Reduction Act – Corporate Alternative Minimum Tax](https://jlkrosenberger.com/12-days-ssap-corporate-amt/) - During the 12 Days of SSAP learn about INT-23-03 which provides filing and reporting direction for the new corporate alternative minimum tax.
- [NAIC Fall Meeting Highlights: SAPWG Adoptions Hot off the Press](https://jlkrosenberger.com/12-days-ssap-sapwg-adoptions-fall-2023/) - For the 12 days of SSAP learn about the recently adopted changes to SSAP No. 30R – Unaffiliated Common Stock and SSAP No 32R – Preferred Stock - CA TX
- [Update on Regulations Regarding the Use of AI](https://jlkrosenberger.com/12-days-ssap-regulations-use-of-ai/) - During the 12 Days of SSAP learn about the updated regulations for insurance company and the potential impact on the industry going forward.
- [12 Days of SSAP: Our Gift to You - Statutory Insurance Disclosure Checklist](https://jlkrosenberger.com/12-days-ssap-insurance-checklists/) - ON the last day of the 12 days of SSAP our gift to you is a downloadable Statutory Insurance Checklist which can be used to guide efforts - CA TX.
- [12 Days of SSAP: 2023 Recap](https://jlkrosenberger.com/12-days-of-ssap-2023-recap/) - Review our recap of the 12 Days of SSAP and the various insights on insurance regulations including a reinsurance market snapshot - Dallas CPA.
- [NAIC SAPWG Accounting Update Matrix, Fall 2023 National Meeting](https://jlkrosenberger.com/naic-sapwg-accounting-update-matrix-fall-2023-national-meeting/) - Learn about the topics recently discussed at the NAIC SAPWG Accounting Update - Fall 2023 National meeting and download our matrix with commentary included.
- [12 Days of SSAP: SSAP No. 43R – Loan Backed and Structured Securities](https://jlkrosenberger.com/12-days-ssap-43r-loan-backed-securities/) - Learn about the key updates made to SSAP 43R - Loan-Backed Structured Securities and how to model modeling for collateralized loan obligations - CA TX.
- [12 Days of SSAP: Bond Project Update](https://jlkrosenberger.com/12-days-ssap-bond-project-update/) - On the 12 Days of SSAP learn about the recently announced revisions to SSAP No 26R and 43R revisions and the impact on insurers - CA TX.
- [12 Days of SSAP: SSAP No. 21R - Other Admitted Assets](https://jlkrosenberger.com/12-days-ssap-other-admitted-assets/) - Learn about the recently updated SSAP No 21 - Other Admitted Assets and the role the revisions will have the annual insurance audit - CA TX.
- [12 Days of SSAP: SSAP No. 100R – Fair Value](https://jlkrosenberger.com/12-days-ssap-100r-fair-value/) - Learn about ASU 2022-03, Fair Value Measurement of Equity Securities Subject to Contractual Sale Restrictions which provided needed clarity - CA TX.
- [IRS Dirty Dozen #12: The Treasury’s Plan to Tame 831(b) Abuse](https://jlkrosenberger.com/tame-831b-abuse/) - Learn about the recently issued guidance which outlines Treasury's plan to address the rampant 831(b) Micro Captive abuse currently ongoing - Dallas CPA Firm.
- [12 Days of SSAP: 2022 Recap](https://jlkrosenberger.com/12-days-of-ssap-2022-recap/) - Review our comprehensive list of the 2022 12 Days of SSAP insights covering a variety of topics - Statutory Insurance Auditor.
- [Negative IMR May Get a Temporary Sabbatical…to your advantage!](https://jlkrosenberger.com/negative-imr-may-get-a-temporary-sabbaticalto-your-advantage/) - Guys like me have been around the insurance industry since the actual invention of the Interest Maintenance Reserve (IMR). From that perspective, the IMR has become an ancient standard, always there, never changing. What is IMR? Why does it exist? The IMR was designed and effective in 1992 for statutory accounting. Rather than being reflected
- [NAIC SAPWG Accounting Update Matrix, Summer 2023 and Interim Meeting](https://jlkrosenberger.com/naic-sapwg-accounting-update-matrix-summer-2023/) - Download a copy of our NAIC SAPWG Accounting Summaer Update Matrix along with staff insights which highlights the most recent updates - CA TX
- [12 Days of SSAP: Negative IMR Treatment: Short-term Solution or…?](https://jlkrosenberger.com/12-days-ssap-negative-imr-treatment/) - For the 12 days of SSAP learn about the final ruling on the negative Interest Maintenance Reserve for the life insurance industry - CA TX.
- [12 Days of SSAP: The NAIC’s Hot List](https://jlkrosenberger.com/12-days-of-ssap-the-naics-hot-list/) - For the next installment in the 12 days of SSAP learn about the 2022 NAIC hot list including issues related to long-term care insurance.
- [12 Days of SSAP: Changes to SSAP 24, ASU 2021-10, Government Assistance](https://jlkrosenberger.com/12-days-of-ssap-changes-ssap-24/) - For the next installment for the 12 days of SSAP learn about the recently made changes to ASU 2021-10 Government Assistance - Los Angeles CPA
- [12 Days of SSAP: OUR GIFT TO YOU - STATUTORY INSURANCE DISCLOSURE CHECKLIST](https://jlkrosenberger.com/our-gift-statutory-disclosure-checklist/) - Download a copy of our Statutory Disclosure Checklist which highlights the various 2022 NAIC changes for filers - Los Angeles CPA.
- [12 Days of SSAP: Getting a Jump on Your Auditor](https://jlkrosenberger.com/12-days-of-ssap-getting-a-jump-on-your-auditor/) - Learn about the key focus areas that your auditor may elect to focus on for 2022 including unrealized losses and acquisition costs - Los Angeles CPA
- [12 Days of SSAP: SSAP No. 48 - Joint Ventures, Partnerships and Limited Liability Companies](https://jlkrosenberger.com/12-days-of-ssap-ssap-no-48/) - Learn about the recently announced extension to the reporting of invested assets detailed in the Spring 2022 SAPWG meeting - Los Angeles CPA/
- [12 DAYS OF SSAP: Summarizing the buzz around ESG](https://jlkrosenberger.com/12-days-of-ssap-buzz-esg/) - For the next installment in the 12 days of SSAP we highlight the buzz around ESG reporting and the various initiatives to create a suitable framework.
- [12 DAYS OF SSAP: SAPWG 4th Quarter Update](https://jlkrosenberger.com/12-days-ssap-sapwg-4th-quarter-update/) - For this next installment of the 12 days of SSAP we cover the highlights from the SAPWG 4th Quarter Update - Los Angeles CPA Firm.
- [12 Days of SSAP: Change in Terminology: Substantive vs. Nonsubstantive](https://jlkrosenberger.com/12-days-ssap-substantive-nonsubstantive/) - For the next installment of SSAP we cover the recent terminology change surrounding substantive vs nonsubstantive - Los Angeles CPA.
- [12 Days of SSAP: SSAP No. 103R – Transfers and Servicing of Financial Assets and Extinguishment of Liabilities, Nonsubstantive Revisions](https://jlkrosenberger.com/12-days-of-ssap-ssap-no-103r-transfers-and-servicing-of-financial-assets-and-extinguishment-of-liabilities-nonsubstantive-revisions/) - During the 12 days of SSAP learn about 2021 SAPWG topic that added further disclosures under SSAP 103R - Los Angeles CPA.
- [12 Days of SSAP: SSAP No. 97 – Investments in Subsidiary, Controlled and Affiliated Entities - Nonsubstantive Revisions](https://jlkrosenberger.com/12-days-of-ssap-ssap-no-97-investments-in-subsidiary-controlled-and-affiliated-entities-nonsubstantive-revisions/) - During the 12 days of SSAP learn about SAPWG Ref # 2021-04, which dealt with an irregular yet rare situation when using the equity method of accounting
- [Does Congress' Proposed Action on Crypto Affect Insurers?](https://jlkrosenberger.com/wild-west-crypto-market-visits-congress/) - Learn about the recently announced Responsible Financial Innovation Act and it's impact of cryptocurrency regulations oversight - Statutory Insurance Auditor.
- [12 DAYS OF SSAP: SSAP No. 2R – Accounting for Cryptocurrency](https://jlkrosenberger.com/12-days-of-ssap-ssap-no-2r-accounting-for-cryptocurrency/) - On the second day of SSAP we cover the details in SSAP 2 - Accounting for Cryptocurrency- and the key considerations for insurance companies.
- [12 Days of SSAP: Group Capital Calculation](https://jlkrosenberger.com/12-days-ssap-group-capital-calculation/) - Review the recent installation of the 12 Days of SSAP featuring detailed information on Group Capital Calculations - Los Angeles CPA/
- [12 DAYS OF SSAP - OUR GIFT TO YOU: STATUTORY Insurance DISCLOSURE CHECKLIST](https://jlkrosenberger.com/12-days-of-ssap-our-gift-to-you-statutory-insurance-disclosure-checklist/) - On the last day of the 12 Days of SSAP accept our free holiday gift of a comprehensive statutory insurance disclosure checklist - Statutory Insurance Audits
- [SAPWG adopts INT 20-10 – Reporting Nonconforming Credit Tenant Loans](https://jlkrosenberger.com/nonconforming-credit-tenant-loans/) - Learn about the news that SAPWG has adopted INT 20-10 – Reporting Nonconforming Credit Tenant Loans and the impact it will have on insurance companies.
- [NAIC SAPWG May 2021 Virtual Meeting Highlights – Adoptions and Proposals](https://jlkrosenberger.com/sapwg-may-2021-virtual-meeting/) - Review the updates from the NAIC SAPWG May 2021 Virtual Meeting Highlights which made various adoptions and reviewed new proposals - Statutory Insurance Auditor
- [SAPWG Exposes Proposed Bond Definition: What Belongs in Schedule D-1?](https://jlkrosenberger.com/proposed-bond-definition-schedule-d-1/) - Learn about the proposed bond definition recently discussed at the recent SAPWG meeting including the impact on Schedule D-1 Reporting - Statutory Insurance Auditor.
- [Insurtech Fuels Growth in MGAs, but Requirements Trip Up Some Newcomers](https://jlkrosenberger.com/insurtech-fuels-growth-in-mgas/) - Learn about the key issues that Insurtechs need to consider when becoming MGAs including how to handle commissions and other issues - Statutory Insurance Auditor.
- [Statutory Accounting for Tail Premium in Professional Liability Coverage](https://jlkrosenberger.com/statutory-accounting-for-tail-premium-in-professional-liability-coverage/) - Review the SSAP guidance on accounting for claims-made policies and associated extended reporting in professional liability insurance.
- [When Reinsurance Premium Payable Turns into an Asset](https://jlkrosenberger.com/when-reinsurance-premium-payable-turns-into-an-asset/) - Find out more about how a reinsurance payable turns into an asset due to the premium (not corresponding with the treaty expiration date) being lower than expected.
- [Eastern and Western Methods of Accounting for Workers' Compensation Contracts](https://jlkrosenberger.com/methods-accounting-workers-compensation-contracts/) - Learn about the difference between Eastern and Western Methods of Accounting for Workers' Compensation Contracts and key benefits.
- [Catastrophe Bond Alternatives – a Brief History and Growth Trend](https://jlkrosenberger.com/catastrophe-bond-alternatives/) - What is Catastrophe Bond? Learn the answer to this important question including the alternatives to catastrophe bonds and benefits of each option.
- [A History of Insurance Economic Resiliency](https://jlkrosenberger.com/a-history-of-insurance-economic-resiliency/) - Learn about the history of insurance economic resiliency throughout the last 100 years, including key milestones - CA TX.
- [Insurance Partner’s Battle to Secure Property Insurance in California](https://jlkrosenberger.com/personal-saga-california-property-insurance/) - Review the journey taken by one of our Partners in attempting to navigate the troubled California insurance environment to renew his property insurance - CA TX.
- [FAIR Plans and How to Account for Them](https://jlkrosenberger.com/fair-plans-and-how-to-account-for-them/) - Learn about the key considerations and best practices to consider when accounting for the Texas state-mandated Fair Access to Insurance Requirements (FAIR) Plan.
- [Economic & Investment Update](https://jlkrosenberger.com/economic-investment-update/) - Review a summary of the key points discussed during our recent insurance industry training on the 2024 Economic & Investment Update.
- [Gloomy State of the California Insurance Market](https://jlkrosenberger.com/gloomy-california-insurance-market/) - Learn about the key details of the growing California insurance market issues with major carriers refusing to renew or offer policies due to Proposition 103- CA TX
- [Pat Abbe RETURNS TO S.S.A.P. Chat Live to cover the current Reinsurance Environment](https://jlkrosenberger.com/2023-reinsurance-current-environment/) - Learn about the changes in the reinsurance market and how companies are preparing for hard market impacts at our next SSAP Chat Live - Los Angeles CPA Firm
- [Premium Deficiency Reserve for Short Duration Contracts of Property and Casualty Insurers](https://jlkrosenberger.com/premium-deficiency-reserve-short-contracts/) - Learn about the key considerations to make when accounting for a premium deficiency reserve in short term insurance contracts - JLK Rosenberger - CA TX.
- [Negative IMR Gets a Temporary Sabbatical…to your advantage! – PART 2 - FINAL VERDICT](https://jlkrosenberger.com/negative-imr-temporary-sabbatical/) - Learn about the recently announced changes to net negative IMR regulations including the required reporting steps and formal incorporation into SSAP 7.
- [CLOs – An Interesting Insurance Investing Alternative](https://jlkrosenberger.com/clos-insurance-investing-alternative/) - Learn about the investment opportunities available to insurance companies through Collateralized Debt Obligation including opportunities and risk.
- [6 Helpful Tips for Accounting Personnel When Providing Audit Support](https://jlkrosenberger.com/6-tips-providing-audit-support/) - Review our list of the top 6 most helpful tips designed to guide accounting personnel in the support of the annual audit including access to source documents.
- [Privacy, Security, and Data Protection Update – NAIC Summer 2023 Meeting](https://jlkrosenberger.com/naic-summer-2023-meeting/) - Learn about the key details of the 2023 Summer Meeting including updates on privacy, security, and data protection and impact on insurers - Dallas CPA Firm.
- [Growth in BA Assets Brings Higher Yields and Regulatory Risk – a Primer](https://jlkrosenberger.com/ba-assets-higher-yields-regulatory-risk-a-primer/) - Learn about the importance of managing your BA asset program to ensure compliance with changing regulations in this comprehensive primer - Los Angeles CPA.
- [Getting Started with ESG Reporting](https://jlkrosenberger.com/getting-started-esg-reporting/) - Learn about the key considerations to make when getting started with environmental, social, and governance (ESG) reporting - Los Angeles CPA.
- [NAIC Proposes Regulations on Use of AI Technology by Insurers](https://jlkrosenberger.com/regulations-ai-technology/) - Learn about the key details of the recently published model bulletin which outlines proposed regulations guiding AI use by insurance companies - Dallas CPA.
- [Economic and Market Conditions for insurers at S.S.A.P. Chat Live](https://jlkrosenberger.com/economic-and-market-conditions-for-insurers-at-s-s-a-p-chat-live/) - Join us at SSAP Chat Live and view a presentation on the Economic Market Conditions and Impact on Insurers - SSAP Chat Live California.
- [California Regulatory Update at S.S.A.P. Chat Live](https://jlkrosenberger.com/economic-and-market-conditions-for-insurers-at-s-s-a-p-chat-live-2/) - Join us at the California SSAP Chat Live and enjoy a presentation highlighting the California Regulatory Update - Los Angeles CPA.
- [Today's Reinsurance Environment at S.S.A.P. Chat Live](https://jlkrosenberger.com/todays-reinsurance-environment-at-s-s-a-p-chat-live/) - Learn about the changes in the reinsurance market and how companies are preparing for hard market impacts at our next SSAP Chat Live - Los Angeles CPA Firm
- [Annual Statement and NAIC Update at S.S.A.P. Chat Live](https://jlkrosenberger.com/annual-statement-and-naic-update-at-s-s-a-p-chat-live/) - Register to attend our upcoming SSAP Chat live event featuring a critical presentation on the Annual Statement and NAIC Updates - Los Angeles CPA
- [The ESG Drumbeat – What Does it Mean for Insurance Companies?](https://jlkrosenberger.com/esg-what-it-means-insurance-companies/) - Learn about the impact that ESG reporting requirements will have on insurance companies including the time needed for preparation - Statutory Insurance Audits
- [Register for training: ESG for Insurers: Like It or Not, Here It Comes](https://jlkrosenberger.com/esg-training-insurers/) - Join us for a webinar on July 27th from 9-10am PST for a webinar highlighting the ESG reporting regulations that insurers must follow in the US and UK.
- [TRAINING: ESG for Insurers: Like It or Not, Here It Comes](https://jlkrosenberger.com/esg-training-insurers-download/) - Join us for a webinar on July 27th from 9-10am PST for a webinar highlighting the ESG reporting regulations that insurers must follow in the US and UK.
- [The Firemark of the ‘Philadelphia Contributionship’ Symbolizes Insurance Protection History in America](https://jlkrosenberger.com/firemark-philadelphia-contributionship/) - Learn about the role of firemarks in the history of insurance protection including the Philadelphia Contributionship and other details - Statutory Insurance Auditor.
- [Privacy Protection (H) Working Group Update](https://jlkrosenberger.com/12-days-ssap-privacy-protection-update/) - The Privacy Protections (H) Working Group session at the NAIC Fall Meeting held in December 2023 offers exciting news and updates. Jennifer Neuerburg and Shana Oppenheim provided updates on the state and federal legislative activities, respectively. Neuerburg summarized that in the absence of a federal law on privacy legislation relating to insurance practices, many states
- [Privacy, Security, and Data Protection Update - NAIC Spring 2023 Meeting](https://jlkrosenberger.com/privacy-security-and-data-protection-update/) - Learn about the technology update from the NAIC Spring 2023 Meeting which reviews privacy, security and data protection including artifcial intelligence.
- [Insurance Industry is a Target for Data Breaches](https://jlkrosenberger.com/insurance-industry-is-a-target-for-data-breaches/) - Learn about the increased cyebr attacks against insurance companies and the steps which can be followed to prevent and report attacks - Los Angeles CPA.
- [NOL Reference Guide for Insurers](https://jlkrosenberger.com/nol-reference-guide-for-insurers/) - Review the Net Operating Loss Reference Guide for Insurers and get access to important information to consider - JLK Rosenberger - Los Angeles CPA.
- [To PTE or Not to PTE — That is the Question](https://jlkrosenberger.com/pte-not-to-pte-is-the-question/) - Learn about the important decision that California insurance entities must consider by March 15th on whether to take the elective pass-through entity status.
- [Written Tax Sharing Agreements Protect Members](https://jlkrosenberger.com/written-tax-sharing-agreements/) - Learn about how written tax sharing agreements protect members including the benefits of filing a consolidated tax return - Statutory Insurance Auditor.
- [Software Development Tax Benefits for Insurance Companies in 2024](https://jlkrosenberger.com/rd-credit-updates-insurance/) - Learn about the recently made changes to the federal Research and Development Tax Credit and the benefits and opportunities available to insurance companies.
- [How Does President Biden’s Proposed Tax Plan Impact Insurance Companies?](https://jlkrosenberger.com/bidens-proposed-tax-impact-insurance/) - Learn about the impact of President Biden's Made in America Tax plan including corporate tax rate increase and a new minimum tax on book income.
- [Does Your Reinsurance Contract Contain an Excise Tax Clause?](https://jlkrosenberger.com/reinsurance-excise-tax-clause/) - Does your reinsurance contract contain an excise tax clause? Learn about why the answer to this question is important for tax purposes - Statutory Insurance CPA.
- [With New Proposal Regulation, IRS Reaffirms Commitment to Crack Down on Micro-Captives](https://jlkrosenberger.com/irs-crack-down-micro-captives/) - Learn about the news the IRS has recently reaffirmed it's committment to cracking down on micro captives and regulatory issues - Los Angeles CPA.
- [Randall Evans from the Texas Department of Insurance will Present at S.S.A.P. Chat Live in Texas](https://jlkrosenberger.com/randall-evans-joins-2023-ssap-chat-live/) - Learn about the changes in the reinsurance market and how companies are preparing for hard market impacts at our next SSAP Chat Live - Los Angeles CPA Firm
- [Scott Mildrum from Performa Investment Management will Present at S.S.A.P. Chat Live in California](https://jlkrosenberger.com/scott-mildrum-joins-2023-ssap-chat-live/) - Learn about the changes in the reinsurance market and how companies are preparing for hard market impacts at our next SSAP Chat Live - Los Angeles CPA Firm
- [IRS Announces Timeline for Finalizing Micro-Captive Regulations](https://jlkrosenberger.com/finalizing-micro-captive-regulations/) - Learn about the recently released IRS timeline for finalizing micro captive regulations and changes from Notice 2016-66 (prior regulations).
- [Industry Asked; NAIC Listened: PDF Version of AP&P Manual Now Available](https://jlkrosenberger.com/industry-asked-naic-listened-pdf-version-of-app-manual-now-available/) - Learn about the news the NAIC has recently released the pdf version of the 2023 Accounting Practices and Procedures Manual
- [NAIC's Climate and Resiliency Task Force Meeting, 2023 Spring National Meeting](https://jlkrosenberger.com/naics-climate-resiliency-task-force/) - Learn about the key details of the Spring 2023 NAICS Climate Resiliency Task Force including an international update - Los Angeles CPA.
- [Insurance CPE Trainings - Registration Is Open](https://jlkrosenberger.com/registration-open-insurance-training/) - Learn about the news that the firm has opened registration for the live 2023 statutory insurance training including information on available sessions.
- [Bond Definition Project Update: NAIC Training Course with Application and Transition Guidance](https://jlkrosenberger.com/bond-definition-project-update-naic-training-course-with-application-and-transition-guidance/) - Learn about the bond definition project update course offered by the NAIC known as EDU 350-118: Principles-Based Bond Project Training.
- [R&D Tax Credit Opportunities for Insurance Companies](https://jlkrosenberger.com/rd-tax-credit-insurance-companies/) - Learn about the R&D tax credit opportunities available to many insurance companies for eligible software development activities - Los Angeles CPA Firm.
- [CA FAIR Plan’s $1 Billion Assessment – Estimate Your Bill and Recoupment](https://jlkrosenberger.com/ca-fair-plans-1-billion-assessment/) - Learn about the news that Commissioner Ricardo Lara executed Order 2025-1 request for an assessment of $1 Billion on various lines of insurance.
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- [Glendale CPA Firm](https://jlkrosenberger.com/contact-us/los-angeles-cpa/) - Learn about the insurance accounting and insurance regulatory services offered to insurance companies through our Glendale office - Los Angeles CPA Firm
- [Dallas CPA Firm](https://jlkrosenberger.com/contact-us/dallas-cpa-firm/) - Review the information about our newest office located in Dallas and focused statutory insurance audit and insurance accounting - Insurance Accounting TX
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Texas Insurance Industry Update](https://jlkrosenberger.com/texas-insurance-industry-update-downloads-pw/) - Join us for an insurance industry CPE event on November 16, 2022, from 8am - 6pm at the Las Colinas Country Club and learn about NAIC topics.
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Texas Insurance Industry Update](https://jlkrosenberger.com/2024-tx-insurance-industry-update-downloads/)
- [S.S.A.P. Chat Live:
California Insurance Industry Update](https://jlkrosenberger.com/2024-ca-insurance-industry-update-downloads/) - Review and download the presentations from our Los Angeles SSAP Chat live event and feel free to connect with our team of experts.
- [S.S.A.P. Chat Live:
California Insurance Industry Update](https://jlkrosenberger.com/ca-insurance-industry-update-downloads/) - Review and download the presentations from our Los Angeles SSAP Chat live event and feel free to connect with our team of experts.
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## Landing Pages
- [1033 Exchanges – New York](https://jlkrosenberger.com/landing/1033-exchanges-new-york/) - Learn about the 1033 exchange services offered to New York real estate owners that have experienced an involuntary conversion - New York (NY)
- [1033 Exchanges – Washington](https://jlkrosenberger.com/landing/1033-exchanges-washington/) - Learn about the 1033 exchange services offered to Washington real estate owners that have experienced an involuntary conversion - Washington (WA)
- [1033 Exchanges – New Mexico](https://jlkrosenberger.com/landing/1033-exchanges-new-mexico/) - Learn about the 1033 exchange services offered to New Mexico real estate owners that have experienced an involuntary conversion - New Mexico (NM)
- [1033 Exchanges – Louisiana](https://jlkrosenberger.com/landing/1033-exchanges-louisiana/) - Learn about the 1033 exchange services offered to Lousiana real estate owners that have experienced an involuntary conversion - Louisiana (LA)
- [1033 Exchanges – Oklahoma](https://jlkrosenberger.com/landing/1033-exchanges-oklahoma/) - Learn about the 1033 exchange services offered to Oklahoma real estate owners that have experienced an involuntary conversion - Oklahoma (OK)
- [1033 Exchanges – Colorado](https://jlkrosenberger.com/landing/1033-exchanges-colorado/) - Learn about the 1033 exchange services offered to Colorado real estate owners that have experienced an involuntary conversion - Colorado (CO)
- [1033 Exchanges – Texas](https://jlkrosenberger.com/landing/1033-exchanges-texas/) - Learn about the 1033 exchange services offered to Texas real estate owners that have experienced an involuntary conversion - Texas (TX)
- [1033 Exchanges – Alabama](https://jlkrosenberger.com/landing/1033-exchanges-alabama/) - Learn about the 1033 exchange services offered to Alabama real estate owners that have experienced an involuntary conversion - Alabama (AL)
- [1033 Exchanges – Mississippi](https://jlkrosenberger.com/landing/1033-exchanges-mississippi/) - Learn about the 1033 exchange services offered to Mississippi real estate owners that have experienced an involuntary conversion - Mississippi (MS)
- [1033 Exchanges – Oregon](https://jlkrosenberger.com/landing/1033-exchanges-oregon/) - Learn about the 1033 exchange services offered to Oregon real estate owners that have experienced an involuntary conversion - Oregon (OR)
- [1033 Exchanges – Georgia](https://jlkrosenberger.com/landing/1033-exchanges-georgia/) - Learn about the 1033 exchange services offered to Georgia real estate owners that have experienced an involuntary conversion - Georgia (GA)
- [1033 Exchanges – South Carolina](https://jlkrosenberger.com/landing/1033-exchanges-south-carolina/) - Learn about the 1033 exchange services offered to South Carolina real estate owners that have experienced an involuntary conversion - South Carolina (SC)
- [1033 Exchanges – North Carolina](https://jlkrosenberger.com/landing/1033-exchanges-north-carolina/) - Learn about the 1033 exchange services offered to North Carolina real estate owners that have experienced an involuntary conversion - North Carolina (NC)
- [1033 Exchanges – Houston (TX)](https://jlkrosenberger.com/landing/1033-exchanges-houston-tx/) - Learn about the 1033 exchange services offered to Houston real estate owners that have experienced an involuntary conversion - Houston (TX)
- [1033 Exchanges – San Francisco (CA)](https://jlkrosenberger.com/landing/1033-exchanges-san-francisco-ca/) - Learn about the 1033 exchange services offered to San Francisco real estate owners that have experienced an involuntary conversion - San Francisco (CA)
- [1033 Exchanges – San Diego (CA)](https://jlkrosenberger.com/landing/1033-exchanges-san-diego-ca/) - Learn about the 1033 exchange services offered to San Diego real estate owners that have experienced an involuntary conversion - San Diego (CA)
- [1033 Exchanges – Nashville (TN)](https://jlkrosenberger.com/landing/1033-exchanges-nashville-tn/) - Learn about the 1033 exchange services offered to Nashville real estate owners that have experienced an involuntary conversion - Nashville (TN)
- [1033 Exchanges – Memphis (TN)](https://jlkrosenberger.com/landing/1033-exchanges-memphis-tn/) - Learn about the 1033 exchange services offered to Memphis real estate owners that have experienced an involuntary conversion - Memphis (TN)
- [1033 Exchanges – New Orlans (LA)](https://jlkrosenberger.com/landing/1033-exchanges-new-orleans-la/) - Learn about the 1033 exchange services offered to New Orleans real estate owners that have experienced an involuntary conversion - New Orleans (LA)
- [1033 Exchanges – Jackson (MS)](https://jlkrosenberger.com/landing/1033-exchanges-jackson-ms/) - Learn about the 1033 exchange services offered to Jackson real estate owners that have experienced an involuntary conversion - Jackson (MS)
- [1033 Exchanges – Des Moines (IA)](https://jlkrosenberger.com/landing/1033-exchanges-des-moines-ia/) - Learn about the 1033 exchange services offered to Des Moines real estate owners that have experienced an involuntary conversion - Des Moines (IA).
- [1033 Exchanges – Tampa (FL)](https://jlkrosenberger.com/landing/1033-exchanges-tampa-fl/) - Learn about the 1033 exchange services offered to Tampa real estate owners that have experienced an involuntary conversion - Tampa (FL).
- [1033 Exchanges – Seattle (WA)](https://jlkrosenberger.com/landing/1033-exchanges-seattle-wa/) - Learn about the 1033 exchange services offered to Seattle real estate owners that have experienced an involuntary conversion - Seattle (WA).
- [1033 Exchanges – Tulsa (OK)](https://jlkrosenberger.com/landing/1033-exchanges-tulsa-ok/) - Learn about the 1033 exchange services offered to Tulsa real estate owners that have experienced an involuntary conversion - Tulsa (OK)
- [1033 Exchanges – Dallas (TX)](https://jlkrosenberger.com/landing/1033-exchanges-dallas-tx/) - Learn about the 1033 exchange services offered to Dallas real estate owners that have experienced an involuntary conversion - Dallas (TX)
- [1033 Exchanges – Los Angeles (CA)](https://jlkrosenberger.com/landing/1033-exchanges-los-angeles/) - Learn about the 1033 exchange services offered to Los Angeles real estate owners that have experienced an involuntary conversion - Los Angeles (CA)
- [Outsourced Insurance Accounting Services – Concord NH](https://jlkrosenberger.com/landing/insurance-accounting-concord-nh/) - Learn about the outsourced insurance accounting services including NAIC required reporting offered to insurance companies in Concord and New Hampshire.
- [Outsourced Insurance Accounting Services – Kansas City](https://jlkrosenberger.com/landing/insurance-accounting-kansas-city/) - Learn about the outsourced insurance accounting services including NAIC required reporting offered to insurance companies in Kansas City and MO.
- [Outsourced Insurance Accounting Services – Philadelphia](https://jlkrosenberger.com/landing/insurance-accounting-philadelphia-pa/) - Learn about the outsourced insurance accounting services including NAIC required reporting offered to insurance companies in Philadelphia and PA>
- [Outsourced Insurance Accounting Services – Bangor](https://jlkrosenberger.com/landing/insurance-accounting-bangor-me/) - Learn about the outsourced insurance accounting services including NAIC required reporting offered to insurance companies in Bangor and Maine.
- [Outsourced Insurance Accounting Services – New Orleans](https://jlkrosenberger.com/landing/insurance-accounting-new-orleans/) - Learn about the outsourced insurance accounting services including NAIC required reporting offered to insurance companies in New Orleans and Louisiana.
- [Outsourced Insurance Accounting Services – Lexington KY](https://jlkrosenberger.com/landing/insurance-accounting-lexington-ky/) - Learn about the outsourced insurance accounting services including NAIC required reporting offered to insurance companies in Lexington and Kentucky.
- [Outsourced Insurance Accounting Services – Boston (MA)](https://jlkrosenberger.com/landing/insurance-accounting-boston-ma/) - Learn about the outsourced insurance accounting services including NAIC required reporting offered to insurance companies in Boston and Mass.
- [Outsourced Insurance Accounting Services – Omaha (NE)](https://jlkrosenberger.com/landing/insurance-accounting-omaha-ne/) - Learn about the outsourced insurance accounting services including NAIC required reporting offered to insurance companies in Omaha and Nebraska.
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- [Outsourced Insurance Accounting Services – Hartford (CT)](https://jlkrosenberger.com/landing/insurance-accounting-hartford-ct/) - Learn about the outsourced insurance accounting services including NAIC required reporting offered to insurance companies in Hartford and Connecticut.
- [Outsourced Insurance Accounting Services – Richmond (VA)](https://jlkrosenberger.com/landing/insurance-accounting-richmond-va/) - Learn about the outsourced insurance accounting services including NAIC required reporting offered to insurance companies in Richmond and Virginia.
- [Outsourced Insurance Accounting Services – Minneapolis (MN)](https://jlkrosenberger.com/landing/insurance-accounting-minneapolis/) - Learn about the outsourced insurance accounting services including NAIC required reporting offered to insurance companies in Minneapolis and Michigan.
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- [Outsourced Insurance Accounting Services – Baltimore (MD)](https://jlkrosenberger.com/landing/insurance-accounting-baltimore-md/) - Learn about the outsourced insurance accounting services including NAIC required reporting offered to insurance companies in Baltimore and Maryland.
- [Employee Benefit Plans - Illinois](https://jlkrosenberger.com/landing/401k-audits-illinois/) - Learn about the Employee Benefit Plan Audit services offered to companies in Illinois including 401k, 403b and other retirement plan audits.
- [Outsourced Insurance Accounting Services – Birmingham (AL)](https://jlkrosenberger.com/landing/insurance-accounting-birmingham-al/) - Learn about the outsourced insurance accounting services including NAIC required reporting offered to insurance companies in Birmingham and Alabama.
- [Outsourced Insurance Accounting Services – Newark (NJ)](https://jlkrosenberger.com/landing/insurance-accounting-newark-nj/) - Learn about the outsourced insurance accounting services including NAIC required reporting offered to insurance companies in Newark and New Jersey.
- [Outsourced Insurance Accounting Services – Pittsburgh (PA)](https://jlkrosenberger.com/landing/insurance-accounting-pittsburgh-pa/) - Learn about the outsourced insurance accounting services including NAIC required reporting offered to insurance companies in Pittsburgh and Pennsylvania.
- [Outsourced Insurance Accounting Services – St. Louis (MO)](https://jlkrosenberger.com/landing/insurance-accounting-st-louis-mo/) - Learn about the outsourced insurance accounting services including NAIC required reporting offered to insurance companies in St. Louis and Missouri.
- [Outsourced Insurance Accounting Services – Milwaukee (WI)](https://jlkrosenberger.com/landing/insurance-accounting-milwaukee-wi/) - Learn about the outsourced insurance accounting services including NAIC required reporting offered to insurance companies in Milwaukee and Wisconsin.
- [Outsourced Insurance Accounting Services – Des Moines (IA)](https://jlkrosenberger.com/landing/insurance-accounting-des-moines-ia/) - Learn about the outsourced insurance accounting services including NAIC required reporting offered to insurance companies in Des Moines (IA).
- [Outsourced Insurance Accounting Services – Salt Lake City (UT)](https://jlkrosenberger.com/landing/insurance-accounting-salt-lake-city-ut/) - Learn about the outsourced insurance accounting services including NAIC required reporting offered to insurance companies in Salt Lake City (UT).
- [Outsourced Insurance Accounting Services – Minneapolis (MN)](https://jlkrosenberger.com/landing/insurance-accounting-minneapolis-mn/) - Learn about the outsourced insurance accounting services including NAIC required reporting offered to insurance companies in Minneapolis and Minnesota.
- [Outsourced Insurance Accounting Services – Buffalo (NY)](https://jlkrosenberger.com/landing/insurance-accounting-buffalo-ny/) - Learn about the outsourced insurance accounting services including NAIC required reporting offered to insurance companies in Buffalo and New York.
- [Outsourced Insurance Accounting Services –Cincinnati (OH)](https://jlkrosenberger.com/landing/insurance-accounting-cincinnati-oh/) - Learn about the outsourced insurance accounting services including NAIC required reporting offered to insurance companies in Cincinnati and Ohio.
- [Outsourced Insurance Accounting Services – Memphis (TN)](https://jlkrosenberger.com/landing/insurance-accounting-memphis-tn/) - Learn about the outsourced insurance accounting services including NAIC required reporting offered to insurance companies in Memphis and Tennessee.
- [Outsourced Insurance Accounting Services – Charleston (SC)](https://jlkrosenberger.com/landing/insurance-accounting-charleston-sc/) - Learn about the outsourced insurance accounting services including NAIC required reporting offered to insurance companies in Charleston and South Carolina.
- [Outsourced Insurance Accounting Services – Little Rock](https://jlkrosenberger.com/landing/insurance-accounting-little-rock/) - Learn about the outsourced insurance accounting services including NAIC required reporting offered to insurance companies in Santa Fe and New Mexico (NM)
- [Outsourced Insurance Accounting Services – Santa Fe (NM)](https://jlkrosenberger.com/landing/insurance-accounting-santa-fe/) - Learn about the outsourced insurance accounting services including NAIC required reporting offered to insurance companies in Santa Fe and New Mexico (NM)
- [R&D Tax Credit Studies - Nashville (TN)](https://jlkrosenberger.com/landing/rd-credit-studies-nashville-tn/) - Learn about the Research & Development (R&D) tax studies and consulting services offered to companies in Nashville and across Tennessee. Nashville, TN 37219
- [R&D Tax Credit Studies - Newark (NJ)](https://jlkrosenberger.com/landing/rd-credit-studies-newark-nj/) - Learn about the Research & Development (R&D) tax studies and consulting services offered to companies in Newark and across New Jersey. Newark, NJ 07102.
- [R&D Tax Credit Studies - Boston (MA)](https://jlkrosenberger.com/landing/rd-credit-studies-boston-ma/) - Learn about the R&D tax credit consulting services offered to Boston businesses including compelling savings from the R&D Tax Incentive. Boston, MA 02108.
- [R&D Tax Credit Studies - Charleston (SC)](https://jlkrosenberger.com/landing/rd-tax-credits-charleston-sc/) - Learn about the Research & Development Tax Credit consulting services offered to companies in Charleston and across South Carolina. Charleston, SC 29403
- [R&D Tax Credit Studies - Dallas (TX)](https://jlkrosenberger.com/landing/rd-credit-studies-dallas-tx-2/) - Learn about the Research & Development (R&D) tax studies and consulting services offered to companies in Dallas and across Texas - Dallas, TX 75201.
- [Outsourced Insurance Accounting Services – New York (NY)](https://jlkrosenberger.com/landing/insurance-accounting-new-york-ny/) - Learn about the outsourced insurance accounting services including NAIC required reporting offered to insurance companies in New York City (NY).
- [Outsourced Insurance Accounting Services – Santa Fe (NM)](https://jlkrosenberger.com/landing/insurance-accounting-santa-fe-nm/) - Learn about the outsourced insurance accounting services including NAIC required reporting offered to insurance companies in Santa Fe and New Mexico.
- [Outsourced Insurance Accounting Services – Seattle (WA)](https://jlkrosenberger.com/landing/insurance-accounting-seattle-wa/) - Learn about the outsourced insurance accounting services including NAIC required reporting offered to insurance companies in Seattle and Washington - Seattle (WA)
- [Outsourced Insurance Accounting Services – Wichita (KS)](https://jlkrosenberger.com/landing/insurance-accounting-wichita-ks/) - Learn about the outsourced insurance accounting services including NAIC required reporting offered to insurance companies in Wichita and Kansas (KS).
- [R&D Tax Credit Studies - Des Moines (IA)](https://jlkrosenberger.com/landing/rd-credit-studies-des-moines-ia/) - Learn about the Research & Development (R&D) tax studies and consulting services offered to companies in Des Moines and across Iowa. Des Moines, IA 50309.
- [R&D Tax Credit Studies - Billings (MT)](https://jlkrosenberger.com/landing/rd-credit-studies-billings-mt/) - Learn about the Research & Development tax study and consulting services offered to Billings and Montana companies - Billings, MT 59101.
- [R&D Tax Credit Studies - Minneapolis (MN)](https://jlkrosenberger.com/landing/rd-credit-studies-minneapolis-mn/) - Learn about the Research & Development tax studies and consulting services offered to companies in Minneapolis and across Minnesota. Minneapolis, MN 55402.
- [R&D Tax Credit Studies - Omaha (NE)](https://jlkrosenberger.com/landing/rd-credit-studies-omaha-ne/) - Learn about the Research & Development (R&D) tax studies and consulting services offered to companies in Omaha and across Nebraska. Omaha, NE 68101.
- [R&D Tax Credit Studies - Salt Lake City (UT)](https://jlkrosenberger.com/landing/rd-credit-studies-salt-lake-ut/) - Learn about the Research & Development Tax Credit consulting services offered to companies in Salt Lake City and across Utah. Salt Lake City, UT 84105.
- [Outsourced Insurance Accounting Services – San Diego (CA)](https://jlkrosenberger.com/landing/insurance-accounting-san-diego/) - Learn about the outsourced insurance accounting services including NAIC required reporting offered to insurance companies in San Diego and California.
- [Outsourced Insurance Accounting Services – San Francisco (CA)](https://jlkrosenberger.com/landing/insurance-accounting-san-francisco/) - Learn about the outsourced insurance accounting services including NAIC required reporting offered to insurance companies in San Francisco (CA).
- [Outsourced Insurance Accounting Services – Austin (TX)](https://jlkrosenberger.com/landing/insurance-accounting-austin-tx/) - Learn about the outsourced insurance accounting services including NAIC required reporting offered to insurance companies in Austin (TX)>
- [Outsourced Insurance Accounting Services – Miami (FL)](https://jlkrosenberger.com/landing/insurance-accounting-miami-fl/) - Learn about the outsourced insurance accounting services including NAIC required reporting offered to insurance companies in Miami (FL)
- [Outsourced Insurance Accounting Services – Tucson (AZ)](https://jlkrosenberger.com/landing/insurance-accounting-tuscon-az/) - Learn about the outsourced insurance accounting services including NAIC required reporting offered to insurance companies in Tucson (AZ).
- [Outsourced Insurance Accounting Services – Tampa (FL)](https://jlkrosenberger.com/landing/insurance-accounting-tampa-fl/) - Learn about the outsourced insurance accounting services including NAIC required reporting offered to insurance companies in Tampa (FL).
- [Outsourced Insurance Accounting Services – Houston (TX)](https://jlkrosenberger.com/landing/insurance-accounting-new-york-ny-2/) - Learn about the outsourced insurance accounting services including NAIC required reporting offered to insurance companies in Houston (TX).
- [Outsourced Insurance Accounting Services – Orlando (FL)](https://jlkrosenberger.com/landing/insurance-accounting-orlando-fl/) - Learn about the outsourced insurance accounting services including NAIC required reporting offered to insurance companies in Orlando (FL).
- [Outsourced Insurance Accounting Services – Des Moines (IA)](https://jlkrosenberger.com/landing/insurance-accounting-des-moines/) - Learn about the outsourced insurance accounting services including NAIC required reporting offered to insurance companies in Des Moines (IA).
- [Outsourced Insurance Accounting Services – Wichita (KS)](https://jlkrosenberger.com/landing/insurance-accounting-wichita/) - Learn about the outsourced insurance accounting services including NAIC required reporting offered to insurance companies in Wichita and Kansas.
- [Outsourced Insurance Accounting Services – Indianapolis (IN)](https://jlkrosenberger.com/landing/insurance-accounting-indianapolis/) - Learn about the outsourced insurance accounting services including NAIC required reporting offered to insurance companies in Indianapolis and Indiana.
- [Outsourced Insurance Accounting Services – Wilmington (DE)](https://jlkrosenberger.com/landing/insurance-accounting-wilmington-de/) - Learn about the outsourced insurance accounting services including NAIC required reporting offered to insurance companies in Wilmington and Delaware.
- [Outsourced Insurance Accounting Services – Atlanta (GA)](https://jlkrosenberger.com/landing/insurance-accounting-atlanta-ga/) - Learn about the outsourced insurance accounting services including NAIC required reporting offered to insurance companies in Atlanta and Georgia (GA).
- [Outsourced Insurance Accounting Services – Charlotte (NC)](https://jlkrosenberger.com/landing/insurance-accounting-charlotte/) - Learn about the outsourced insurance accounting services including NAIC required reporting offered to insurance companies in Charlotte and North Carolina (NC).
- [R&D Tax Credit Studies - Chicago (IL)](https://jlkrosenberger.com/landing/rd-credit-studies-chicago-il/) - Learn about the Research & Development (R&D) tax studies and consulting services offered to companies in Chicago and across Illinois. Chicago, IL 60601.
- [R&D Tax Credit Studies - Atlanta (GA)](https://jlkrosenberger.com/landing/rd-credit-studies-atlanta-ga/) - Learn about the Research & Development tax study and consulting services offered to Atlanta and Georgia companies - Atlanta, GA 30305.
- [R&D Tax Credit Studies - Las Vegas (NV)](https://jlkrosenberger.com/landing/rd-credit-studies-las-vegas-nv/) - Learn about the Research & Development (R&D) tax studies and consulting services offered to companies in Las Vegas and across Nevada - Las Vegas, NV 89101.
- [R&D Tax Credit Studies - San Francisco (CA)](https://jlkrosenberger.com/landing/rd-credit-studies-san-francisco-ca/) - Learn about the Research & Development Tax Credit consulting services offered to companies in San Francisco and across California. San Francisco, CA 94104.
- [R&D Tax Credit Studies - Portland (OR)](https://jlkrosenberger.com/landing/rd-credit-studies-portland-or/) - Learn about the R&D tax credit consulting services offered to companies in Portland and across Oregon - Oregon R&D Tax Consulting - Portland, OR 97201.
- [R&D Tax Credit Studies - Philadelphia (PA)](https://jlkrosenberger.com/landing/rd-credit-studies-philadelphia-pa/) - Learn about the Research & Development tax credit consulting services offered to companies in Philadelphia and across Pennsylvania - Philadelphia, PA 19106.
- [R&D Tax Credit Studies - Providence (RI)](https://jlkrosenberger.com/landing/rd-credit-studies-providence-ri/) - Learn about the Research & Development tax credit consulting services offered to companies in Providence and across Rhode Island - Providence, RI 02903.
- [R&D Tax Credit Studies - Detroit (MI)](https://jlkrosenberger.com/landing/rd-credit-studies-detroit-michigan/) - Learn about the Research & Development (R&D) tax studies and consulting services offered to companies in Detroit and across Michigan. Detroit, MI 48201.
- [R&D Tax Credit Studies - Denver (CO)](https://jlkrosenberger.com/landing/rd-credit-studies-denver-co/) - Learn about the Research & Development (R&D) tax studies and consulting services offered to companies in Denver and across Colorado. Denver, CO 80202.
- [R&D Tax Credit Studies - Richmond (VA)](https://jlkrosenberger.com/landing/rd-credit-studies-richmond-va/) - Learn about the Research & Development Tax Credit consulting services offered to companies in Richmond and across Virginia. Richmond, VA 23219.
- [R&D Tax Credit Studies - Phoenix (AZ)](https://jlkrosenberger.com/landing/rd-credit-studies-phoenix-az/) - Learn about the Research & Development tax credit consulting services offered to companies in Phoenix and across Arizona - Phoenix, AZ 85001
- [R&D Tax Credit Studies - New York (NY)](https://jlkrosenberger.com/landing/rd-credit-studies-new-york-ny/) - Learn about the Research & Development (R&D) tax studies and consulting services offered to companies in New York City and across New York. New York, NY 10004.
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- [Outsourced Insurance Accounting Services – Salt Lake City (UT)](https://jlkrosenberger.com/landing/insurance-accounting-salt-lake-city/) - Learn about the outsourced insurance accounting services including NAIC required reporting offered to insurance companies in Salt Lake City and Utah (UT).
- [Outsourced Insurance Accounting Services – Boise (ID)](https://jlkrosenberger.com/landing/insurance-accounting-boise-id/) - Learn about the outsourced insurance accounting services including NAIC required reporting offered to insurance companies in Boise and Idaho.
- [Outsourced Insurance Accounting Services – Houston (TX)](https://jlkrosenberger.com/landing/insurance-accounting-houston-tx/) - Learn about the outsourced insurance accounting services including NAIC required reporting offered to insurance companies in Houston and Texas - Houston (TX)
- [Outsourced Insurance Accounting Services – Phoenix (AZ)](https://jlkrosenberger.com/landing/insurance-accounting-phoenix-az/) - Learn about the outsourced insurance accounting services including NAIC required reporting offered to insurance companies in Phoenix and Arizona.
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- [Outsourced Insurance Accounting Services – Dallas (TX)](https://jlkrosenberger.com/landing/insurance-accounting-dallas-tx/) - Learn about the outsourced insurance accounting services including NAIC required reporting offered to insurance companies in Dallas and Texas - Dallas (TX)
- [Outsourced Insurance Accounting Services – Las Vegas (NV)](https://jlkrosenberger.com/landing/insurance-accounting-las-vegas-nv/) - Learn about the outsourced insurance accounting services including NAIC required reporting offered to insurance companies in Las Vegas and Nevada - Las Vegas (NV).
- [Outsourced Insurance Accounting Services – Los Angeles (CA)](https://jlkrosenberger.com/landing/insurance-accounting-los-angeles/) - Learn about the outsourced insurance accounting services including NAIC required reporting offered to insurance companies in Los Angeles and California (CA).
- [Employee Benefit Plans - Colorado](https://jlkrosenberger.com/landing/employee-benefit-plans-colorado/) - Learn about the Employee Benefit Plan Audit services offered to companies in Colorado including 401k, 403b and other retirement plan audits - Colorado (CO)
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- [401k Audits - Little Rock (AR)](https://jlkrosenberger.com/landing/401k-audits-little-rock-ar/) - Learn about the ERISA Audit and benefit plan audit services offered to Little Rock and Arkansas 401k plan sponsors - JLK Rosenberger - Little Rock, AR 72205.
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- [Employee Benefit Plans - Nevada](https://jlkrosenberger.com/landing/employee-benefit-plans-nevada/) - Learn about the Employee Benefit Plan Audit services offered to companies in Nevada including 401k, 403b and other retirement plan audits - Nevada (NV)
- [Employee Benefit Plans - Tennessee](https://jlkrosenberger.com/landing/employee-benefit-plans-tennessee/) - Learn about the Employee Benefit Plan Audit services offered to companies in Tennessee including 401k, 403b, and other retirement plan audits - Tennessee (TN)
- [Employee Benefit Plans - Nevada](https://jlkrosenberger.com/landing/employee-benefit-plans-nevada-2/) - Learn about the Employee Benefit Plan Audit services offered to companies in Nevada including 401k, 403b and other retirement plan audits - Nevada (NV)
- [Employee Benefit Plans - Texas](https://jlkrosenberger.com/landing/benefit-plan-audits-texas/) - Learn about the employee benefit plan audit services offered to Texas plan sponsors including 401k and 403b - Texas Plan Audits.
- [401k Audits - Denver (CO)](https://jlkrosenberger.com/landing/401k-audits-denver-colorado-springs/) - Learn about the ERISA Audit and benefit plan services offered to Denver and Colorado 401k plan sponsors - JLK Rosenberger - ERISA Audit - Denver, CO 80202.
- [Employee Benefit Plan Audits - Wyoming](https://jlkrosenberger.com/landing/benefit-plan-audits-wyoming/) - Learn about the employee benefit plan audit services offered to Wyoming plan sponsors including 401k and 403b - Wyoming Plan Audits.
- [401k Audits - Indianapolis (IN)](https://jlkrosenberger.com/landing/401k-audits-indianapolis-in/) - Learn about the ERISA Audit and benefit plan audit services offered to Indianapolis and Indiana 401k plan sponsors - ERISA Audit - Indianapolis, IN 46202.
- [401k Audits - Milwaukee (WI)](https://jlkrosenberger.com/landing/401k-audits-milwaukee-green-bay-wi/) - Learn about the ERISA Audit and benefit plan audit services offered to Milwaukee and Wisconsin 401k plan sponsors - Wisconsin ERISA Audit - Milwaukee, WI 53202
- [401k Audits - Portland (OR)](https://jlkrosenberger.com/landing/401k-audits-portland-oregon/) - Learn about the ERISA Audit and benefit plan services offered to Portland and Oregon 401k plan sponsors - JLK Rosenberger - ERISA Audit. Portland, OR 97201.
- [401k Audits - Atlanta (GA)](https://jlkrosenberger.com/landing/401k-audits-atlanta-ga/) - Learn about the ERISA Audit and benefit plan services offered to Atlanta and Georgia 401k plan sponsors - ERISA Sec.103(a)(3)(C) Audits - Atlanta, GA 30305.
- [401k Audits - Baltimore (MD)](https://jlkrosenberger.com/landing/401k-audits-baltimore-md/) - Learn about the ERISA Audit and benefit plan services offered to Baltimore and Maryland 401k plan sponsors - ERISA Sec.103(a)(3)(C) Audit - Baltimore, MD 21201.
- [401k Audits - Charlotte (NC)](https://jlkrosenberger.com/landing/401k-audits-charlotte-nc/) - Learn about the ERISA Audit and benefit plan audit services offered to Charlotte and North Carolina 401k plan sponsors - ERISA Audit - Charlotte, NC 28202.
- [401k Audits - Columbia (SC)](https://jlkrosenberger.com/landing/401k-audits-columbia-sc/) - Learn about the ERISA Audit and benefit plan audit services offered to Columbia and South Carolina 401k plan sponsors - ERISA Audit - Columbia, SC 29201.
- [401k Audits - Des Moines (IA)](https://jlkrosenberger.com/landing/401k-audits-des-moines-ia/) - Learn about the ERISA Audit and benefit plan audit services offered to Des Moines and Iowa 401k plan sponsors - Des Moines ERISA Audit - Des Moines, IA 50309.
- [Employee Benefit Plans - Maryland](https://jlkrosenberger.com/landing/employee-benefit-plans-maryland/) - Learn about the Employee Benefit Plan Audit services offered to companies in Maryland including 401k, 403b and other retirement plan audits.
- [401k Audits - Washington D.C.](https://jlkrosenberger.com/landing/401k-audits-washington-dc/) - Learn about the ERISA Audit and benefit plan audit services offered to Washington DC 401k plan sponsors - Washington D.C ERISA Audit - Washington, D.C. 20001.
- [ERISA Audits - Arizona](https://jlkrosenberger.com/landing/erisa-audits-arizona/) - Learn about the ERISA audit services offered to plan sponsors across Arizona for 401k, 403, and other employer sponsored plan - Arizona plan audits.
- [ERISA Audits - Salt Lake City (UT)](https://jlkrosenberger.com/landing/erisa-audits-salt-lake-provo-ut/) - Learn about the ERISA Audit and benefit plan audit services offered to Salt Lake and Utah 401k plan sponsors - Utah ERISA Audit - Salt Lake City, UT 84105.
- [401k Audits - Dallas (TX)](https://jlkrosenberger.com/landing/401k-audits-san-deigo-ca/) - Learn about the ERISA Audit and benefit plan audit services offered to San Diego and California 401k plan sponsors - San Diego ERISA Audit. - San Diego, CA 92101.
- [401k Audits - Hartford (CT)](https://jlkrosenberger.com/landing/401k-audits-hartford-ct/) - Learn about the ERISA Audit and benefit plan audit services offered to Hartford and Connecticut 401k plan sponsors - JLK Rosenberger - Hartford, CT 06103.
- [ERISA Audits - Seattle (WA)](https://jlkrosenberger.com/landing/erisa-audits-seattle-bellevue-wa/) - Learn about the ERISA Audit and benefit plan audit services offered to Seattle and Washington 401k plan sponsors - Washington ERISA Audit - Seattle, WA 98121.
- [401k Audits - New Orleans (LA)](https://jlkrosenberger.com/landing/401k-audits-new-orleans-la/) - Learn about the ERISA Audit and benefit plan audit services offered to New Orleans and Louisiana 401k plan sponsors - ERISA Audit - New Orleans, LA 70032.
- [401k Audits - Providence (RI)](https://jlkrosenberger.com/landing/401k-audits-providence-ri/) - Learn about the ERISA Audit and benefit plan audit services offered to Providence and Rhode Island 401k plan sponsors - ERISA Audit - Providence, RI 02903.
- [401k Audits - Nashville (TN)](https://jlkrosenberger.com/landing/401k-audits-nashville-tn/) - Learn about the ERISA Audit and benefit plan audit services offered to Nashville and Tennessee 401k plan sponsors - Nashville ERISA Audit - Nashville, TN 37219.
- [401k Audits - San Francisco (CA)](https://jlkrosenberger.com/landing/401k-audits-san-francisco/) - Learn about the ERISA Audit and benefit plan audit services offered to San Francisco and California 401k plan sponsors - ERISA Audit - San Francisco, CA 94104.
- [401k Audits - Los Angeles (CA)](https://jlkrosenberger.com/landing/401k-audits-los-angeles/) - Learn about the ERISA Audit and benefit plan audit services offered to Los Angeles and California 401k plan sponsors - Los Angeles, CA 90017.
- [401k Audits - New York City (NY)](https://jlkrosenberger.com/landing/401k-audits-new-york-city-ny/) - Learn about the ERISA Audit and benefit plan audit services offered to New York Cand New York 401k plan sponsors -New York, NY 10004.
- [401k Audits - Minneapolis (MN)](https://jlkrosenberger.com/landing/401k-audits-minneapolis-mn/) - Learn about the ERISA Audit and benefit plan audit services offered to Minneapolis and Minnesota 401k plan sponsors - ERISA Audit - Minneapolis, MN 55402.
- [ERISA Audits - Houston (TX)](https://jlkrosenberger.com/landing/erisa-audits-houston-austin-tx/) - Learn about the ERISA Audit and benefit plan audit services offered to Houston and Texas 401k plan sponsors - ERISA Audit - Houston, TX 77002.
- [ERISA Audits - Las Vegas (NV)](https://jlkrosenberger.com/landing/erisa-audits-las-vegas-reno-nv/) - Learn about the ERISA Audit and benefit plan audit services offered to Las Vegas and Nevada 401k plan sponsors - JLK Rosenberger - Las Vegas, NV 89101.
- [ERISA Audits - Phoenix (AZ)](https://jlkrosenberger.com/landing/erisa-audits-phoenix-tucson-az/) - Learn about the ERISA Audit and benefit plan audit services offered to Tucson and Phoenix 401k plan sponsors - Arizona ERISA Audit - Phoenix, AZ 85001.
- [401k Audits - Dallas (TX)](https://jlkrosenberger.com/landing/dallas-401k-audits/) - Learn about the ERISA Audit and benefit plan audit services offered to Dallas and Texas 401k plan sponsors - JLK Rosenberger - ERISA Audit - Dallas, TX 75201.
- [R&D Tax Credit Studies - St. Louis (MO)](https://jlkrosenberger.com/landing/rd-credit-studies-st-louis-mo/) - Learn about the Research & Development tax credit consulting services offered to companies in St. Louis and across Missouri - St. Louis, MO 63101.
## Experts
- [Matt Woodard, CPA](https://jlkrosenberger.com/expert/matt-woodard/) - Review the professional biography of Matt Woodard CPA, Partner focused on providing insurance accounting and audit services - Captive Insurance.
- [Bill Rosenberger, CPA](https://jlkrosenberger.com/expert/bill-rosenberger/) - Review the professional biography of Bill Rosenberger, CPA, Partner focusing on Insurance audit and assurance - Statutory Insurance Audits.
- [Irene Saengsouvanna](https://jlkrosenberger.com/expert/irene-saengsouvanna/) - Review the professional biography of Irene Saengsouvanna focused on managing the firm's various administrative needs - Los Angeles CPA
- [Sona Sefcikova, CPA, CPCU](https://jlkrosenberger.com/expert/sona-sefcikova-cpa-cpcu/) - Review the professional biography of Sona Sefcikova, CPA, CPCU, focused on providing audits to property & casualty insurance companies - Los Angeles CPA.
- [George Chan, CPA](https://jlkrosenberger.com/expert/george-chan-cpa/) - Review the professional biography of George Chan, CPA, Tax Manager, focused on providing tax planning and compliance services - Insurance Accounting.
- [JoLayna Arndt](https://jlkrosenberger.com/expert/jolayna-arndt/) - Review the professional biography of JoLayna Arndt, Director of Marketing, focused on managing the firm's go to market efforts.
- [Michael Goni, CPA, CGMA, FLMI](https://jlkrosenberger.com/expert/michael-goni/) - Review the professional biography of Michael Goni, CPA, Audit Partner, focused on providing audit solutions to insurance companies.
- [MartinLuke Galvan, CPA](https://jlkrosenberger.com/expert/martinluke-galvan-cpa/) - Review the professional biography of MartinLuke Galvan, CPA, Audit Manager, focused on providing assurance solutions to clients - 401k Audits.
- [Ken Kathcart, CPA](https://jlkrosenberger.com/expert/ken-kathcart/) - Review the professional biography of Ken Kathcart, CPA, Partner focused on providing bankruptcy consulting and assistance with 1033 exchanges
- [Fernando Austria, CPA, CMA](https://jlkrosenberger.com/expert/fernando-austria/) - Review the professional biography of Fernando Austria, CPA, Audit Senior Manager, focused on conducting statutory audits of insurance companies.
- [Tim Johnson, CPA](https://jlkrosenberger.com/expert/tim-johnson/) - Review the professional biography of Tim Johnson, CPA, Partner focused on providing accounting and advisory services to professional athletes.
- [Robert Gabon, CPA](https://jlkrosenberger.com/expert/robert-gabon/) - Review the professional biography of Robert Gabon, CPA, Partner focused on providing insurance tax and consulting services.
- [Kristel Espinosa, CPA](https://jlkrosenberger.com/expert/kristel-espinosa-cpa/) - Review the professional biography of Kristel Espinosa, CPA, Partner, focused on providing tax compliance and planning services - Real Estate CPA
- [Daryl Luna, CPA](https://jlkrosenberger.com/expert/daryl-luna/) - Review the professional biography of Daryl Luna, CPA, Partner focused on providing audit and assurance services to construction companies.
- [Mike French, CPA](https://jlkrosenberger.com/expert/mike-french/) - Review the professional biography of Michael French, CPA, Managing Partner focused on providing accounting, tax, and consulting services.
- [James Dougherty, CPA](https://jlkrosenberger.com/expert/james-dougherty/) - Review the professional biography of James Dougherty CPA, Partner, focused on providing audit and accounting services to governmental risk pools.
- [Maria Vigul, CPA](https://jlkrosenberger.com/expert/maria-vigul-cpa/) - Review the professional biography of Maria Vigul, CPA, Senior Manager, focused on providing insurance audit and statutory audit services.
- [Lindy Zhou, CPA](https://jlkrosenberger.com/expert/lindy-zhou-cpa/) - Review the professional biography of Lindy Zhou, Manager, focused on providing accounting and advisory services and China services.
- [Jason Price, CPA](https://jlkrosenberger.com/expert/jason-price-cpa/) - Review the professional biography of Jason Price, CPA, Tax Manager, focused on providing accounting and advisory services to professional athletes.
- [Robert Flowers, CPA](https://jlkrosenberger.com/expert/robert-flowers-cpa/) - Review the professional biography of Robert Flowers, CPA, Tax Director, focused on providing tax planning and compliance services for businesses.
- [Karsten Hatch, CPA](https://jlkrosenberger.com/expert/karsten-hatch/) - Review the professional biography of Karsten Hatch, Business Outsourced Solutions Director, focused on providing outsourced business solutions - NAIC Statements
- [Emily Mallory, CPA](https://jlkrosenberger.com/expert/emily-mallory/) - Review the professional biography of Emily Mallory, CPA, Business Outsourced Solutions Manager, focused on providing outsourced solutions.
- [Rebecca Hatch, CPA](https://jlkrosenberger.com/expert/rebecca-hatch-cpa/) - Review the professional biography of Rebecca Hatch, CPA, Business Outsourced Solutions Manager, focused on providing outsourced business solutions
- [Kerrie Howes, J.D.](https://jlkrosenberger.com/expert/kerrie-howes-jd/) - Review the professional biography of Kerrie Howes, JD, R&D Tax Credit Manager, focused on providing R&D Tax Credit studies.
- [Ani Zadorian, CPA](https://jlkrosenberger.com/expert/ani-zadorian-cpa/) - Review the professional biography of Ani Zadorian, CPA, Audit Manager focused on providing statutory audits of insurance companies - Insurance Accounting.
- [Joyce Zhou, CPA](https://jlkrosenberger.com/expert/joyce-zhou-cpa/) - Review the professional biography of Joyce Zhou, CPA, Manager, focused on serving the needs of real estate and construction clients.
- [Douglas Kalmbach, CPA, PFS, CFP](https://jlkrosenberger.com/expert/douglas-kalmbach/) - Review the professional biography of Douglas Kalmbach, CPA, Partner, focused on providing audit solutions to insurance companies.
- [Mark F. Wille, CPA](https://jlkrosenberger.com/expert/mark-f-wille-cpa/) - Review the professional biography of Mark Wille, CPA, focused on providing assistance with financial reporting and tax planning - Tax Compliance
- [April Yang, CPA](https://jlkrosenberger.com/expert/april-yang-cpa/) - Review the professional biography of April Yang, CPA, Tax Manager, focused on providing tax planning and minimization strategies
## Industries
- [Insurance](https://jlkrosenberger.com/industry/insurance/) - Learn about casualty and statutory insurance accounting services including NAIC annual statements offered - JLK Rosenberger - Statutory Insurance Auditor.
- [Construction](https://jlkrosenberger.com/industry/construction-accounting/) - Learn about the construction accounting services offered including contract cost audits, overhead rate analysis and equipment costing analysis
- [Non Profit](https://jlkrosenberger.com/industry/non-profit-accounting/) - Learn about the nonprofit accounting services offered to organizations including A-133 audits and budgets - JLK Rosenberger -Nonprofit CPA Firm.
- [Real Estate](https://jlkrosenberger.com/industry/real-estate-accounting/) - Learn about the real estate accounting services offered to companies including tax planning and compliance - Real Estate CPA Firm.
- [Professional Athletes](https://jlkrosenberger.com/industry/professional-athletes/) - Discover our sports accounting services designed specifically for professional athletes including multi-state tax and tax planning - Sports CPA.
- [Manufacturing & Distribution](https://jlkrosenberger.com/industry/manufacturing-accounting/) - Learn about manufacturing and distribution accounting services offered including inventory costing and profit benchmarking - Manufacturing CPA
- [Insurtech](https://jlkrosenberger.com/industry/insurance/insurtech/) - Learn about the accounting, tax audit and regulatory compliance services offered to Insurtech companies serving various insurance lines - Insurtech accounting.
- [Captive Insurance](https://jlkrosenberger.com/industry/insurance/captive-insurance/) - Learn about the tax, accounting and audit services offered to captive insurance companies - Captive Insurance Auditor
## Services
- [SOC Reports](https://jlkrosenberger.com/service/advisory/soc-reports/) - Learn about the Systems and Organization Control (SOC) 1 reports offered to companies across the nation.
- [China Services](https://jlkrosenberger.com/service/china-services/) - Learn about the China Services offered to companies with an international location in China, including estate and trust tax planning and more.
- [Tax Planning & Compliance](https://jlkrosenberger.com/service/tax/tax-planning-compliance/) - Learn about the tax planning and compliance services offered to companies including state local tax - JLK Rosenberger
- [Valuation Advisory](https://jlkrosenberger.com/service/advisory/valuation-advisory-services/) - Learn about the business valuation advisory services offered to companies involved in a transaction
- [Succession Planning](https://jlkrosenberger.com/service/succession-planning/) - Learn about the succession and exit planning services offered to companies including tax planning - JLK Rosenberger - Insurance CPA Firm.
- [Restructuring and Bankruptcy Services](https://jlkrosenberger.com/service/restructuring-bankruptcy-services/) - Learn about the restructuring and bankruptcy services offered to companies including assistance with operational improvement.
- [Fractional CFO Services](https://jlkrosenberger.com/service/fractional-cfo-services/) - Learn about the fractional CFO services offered to businesses and organization including assistance with capital acquisition and software selection.
- [Transaction Advisory](https://jlkrosenberger.com/service/advisory/transaction-advisory/) - Learn about the transaction advisory services offered companies including financial modeling.
- [State & Local Tax](https://jlkrosenberger.com/service/tax/state-local-tax/) - Learn about state and local tax services for companies with multi state operations including nexus determination and more - JLK Rosenberger
- [Outsourced Accounting](https://jlkrosenberger.com/service/outsourced-accounting/) - Learn about our outsourced accounting services for growing companies including bill pay and QuickBooks consulting - JLK Rosenberger CPAs - Insurance CPA Firm.
- [事务所概况](https://jlkrosenberger.com/service/事务所概况/) - Learn about the China Services offered to companies with an international location in China, including estate and trust tax planning and more.
- [R&D Tax Credit](https://jlkrosenberger.com/service/rd-tax-credit/) - Learn about the Research and Development tax credit and important information on qualifying expenses and activities - JLK Rosenberger
- [UC Fair Wage Audit](https://jlkrosenberger.com/service/assurance/fair-wage-audit/) - Learn about the annual compensation audit services offered to contractors with the University of California - UC Fair Wage Audit
- [Tax Credits & Incentives](https://jlkrosenberger.com/service/tax/tax-credits-incentives-orange-county-accountant/) - Learn about our tax credits and incentives services designed to identify generous incentives companies can qualify for - JLK Rosenberger.
- [Tax](https://jlkrosenberger.com/service/tax/) - Learn about the tax services offered including tax planning, compliance, estate planning and uncertain income tax positions - JLK Rosenberger - Insurance CPA Firm
- [Peer Review](https://jlkrosenberger.com/service/insurance-peer-review/) - Learn about our peer review services focused on reviewing the quality of audit work conducted by CPA Firms - JLK Rosenberger - Insurance CPA Firm
- [OMB A-133 Audits](https://jlkrosenberger.com/service/omb-a133-audits/) - Learn about the audit services offered to nonprofit and tax exempt organizations required to under an OMB A-133 audit - Nonprofit CPA
- [International Tax](https://jlkrosenberger.com/service/tax/international-tax/) - Discover the international tax services offer to individuals and companies including FATCA and FBAR compliance services - JLK Rosenberger
- [Foreign Account Tax Compliance Act (FATCA)](https://jlkrosenberger.com/service/tax/fatca/) - Learn about the filing requirements Americans and US nationals must make when it comes to foreign financial bank accounts - JLK Rosenberger
- [Estate Tax Planning](https://jlkrosenberger.com/service/tax/estate-tax-planning/) - Learn about the estate tax and gift tax planning services designed to help families transfer assets at a minimum tax rate - Gift Tax Planning.
- [Employee Benefit Plan Audit](https://jlkrosenberger.com/service/401k-audits/) - Learn about the employee benefit plan audits (401k and ERISA audits) offered including full scope audits and Section 103(a)3(c) audits.
- [Department of Insurance IT Assessments](https://jlkrosenberger.com/service/advisory/department-inusrance-it-assessments/) - Learn about the Department of Insurance IT assessment services offered to insurance companies across the country.
- [Cybersecurity Consulting & Assessment](https://jlkrosenberger.com/service/advisory/cybersecurity-consulting/) - Learn about the cybersecurity consulting services offered including infrastructure security, network security, and disaster recovery planning.
- [Cost Segregation](https://jlkrosenberger.com/service/cost-segregation/) - Learn about the benefits of conducting a cost segregation study and what types of real property qualify for the tax saving study
- [Consulting & Advisory](https://jlkrosenberger.com/service/advisory/) - Learn about the business advisory services offered to businesses including outsourced accounting and valuation advisory.
- [Compilations & Reviews](https://jlkrosenberger.com/service/compilations-reviews/) - Learn about the financial statement compilation and review services provided to companies depending on the level of assurance required.
- [Choice of Entity Selection](https://jlkrosenberger.com/service/choice-of-entity-selection/) - Learn about the business entity selection services offered to start ups and others looking to identify the best corporate structure for their business.
- [Agreed Upon Procedures](https://jlkrosenberger.com/service/agreed-upon-procedures/) - Learn more about our agreed upon procedures services offered to organizations and investors requiring a limited scope of assurance.
- [1033 Exchanges](https://jlkrosenberger.com/service/1033-exchanges/) - Find out more about the tax deferral opportunities available through a 1033 exchange (involuntary conversion) and the capital gains tax planning opportunity.
- [1031 Like-Kind Exchange](https://jlkrosenberger.com/service/1031-like-kind-exchange/) - Learn about the real estate tax planning benefits of a 1031 Like-Kind exchange including tax deferral opportunities.
- [Financial Statement Audits](https://jlkrosenberger.com/service/financial-statement-audits/)
- [Assurance](https://jlkrosenberger.com/service/assurance/) - Learn about the assurance services including retirement plan audits and SEC financial statement audits, 10K and 10Q reviews - JLK Rosenberger
## Categories
- [Uncategorized](https://jlkrosenberger.com/category/uncategorized/)
- [Employee Benefit Plans](https://jlkrosenberger.com/category/employee-benefit-plan/)
- [Construction](https://jlkrosenberger.com/category/construction/)
- [Audit](https://jlkrosenberger.com/category/audit/)
- [Insurance](https://jlkrosenberger.com/category/insurance/)
- [Tax](https://jlkrosenberger.com/category/tax/)
- [JLKR News](https://jlkrosenberger.com/category/jlkr-news/)
- [Accounting](https://jlkrosenberger.com/category/accounting/)
- [Consulting](https://jlkrosenberger.com/category/consulting-advisory/)
- [Careers](https://jlkrosenberger.com/category/careers/)
- [Manufacturing & Distribution](https://jlkrosenberger.com/category/manufacturing/)
- [Non Profits](https://jlkrosenberger.com/category/nfp/)
- [Professional Athletes](https://jlkrosenberger.com/category/athletes/)
- [Real Estate](https://jlkrosenberger.com/category/real-estate/)
- [Cybersecurity](https://jlkrosenberger.com/category/cybersecurity/)
- [Videos](https://jlkrosenberger.com/category/videos/)
- [International](https://jlkrosenberger.com/category/international/)
- [Captive Insurance](https://jlkrosenberger.com/category/captive-insurance/)
- [R&D Tax Credit](https://jlkrosenberger.com/category/rd-tax-credit/)
- [Accounting Standards Update](https://jlkrosenberger.com/category/audit/accounting-standards-update/)
- [OB3](https://jlkrosenberger.com/category/ob3/)
- [Chinese](https://jlkrosenberger.com/category/chinese/)
## Tags
- [Income Tax](https://jlkrosenberger.com/tag/income-tax/)
- [One Big Beautiful Bill Act (OB3)](https://jlkrosenberger.com/tag/one-big-beautiful-bill-act-ob3/)
- [OB3](https://jlkrosenberger.com/tag/ob3/)
- [SSAP No. 56](https://jlkrosenberger.com/tag/ssap-no-56/)
- [Restricted Assets Classification](https://jlkrosenberger.com/tag/restricted-assets-classification/)
- [12 Days of SSAP](https://jlkrosenberger.com/tag/12-days-of-ssap/)
- [Statutory Income Tax Accounting Update](https://jlkrosenberger.com/tag/statutory-income-tax-accounting-update/)
- [ASU 2019-12](https://jlkrosenberger.com/tag/asu-2019-12/)
- [SSAP No. 101](https://jlkrosenberger.com/tag/ssap-no-101/)
- [Investment Subsidiaries Concept](https://jlkrosenberger.com/tag/investment-subsidiaries-concept/)
- [Risk-based Capital (RBC)](https://jlkrosenberger.com/tag/risk-based-capital-rbc/)
- [SSAP No. 61](https://jlkrosenberger.com/tag/ssap-no-61/)
- [Risk Transfer Analysis](https://jlkrosenberger.com/tag/risk-transfer-analysis/)
- [Combination Reinsurance Contracts](https://jlkrosenberger.com/tag/combination-reinsurance-contracts/)
- [Statutory Disclosure Checklist](https://jlkrosenberger.com/tag/statutory-disclosure-checklist/)
- [GAAP Disclosure Checklist](https://jlkrosenberger.com/tag/gaap-disclosure-checklist/)
## Expert Categories
- [Partners](https://jlkrosenberger.com/expert-category/partners/)
- [Managers](https://jlkrosenberger.com/expert-category/managers/)
- [Directors](https://jlkrosenberger.com/expert-category/directors/)
- [Dallas Team Members](https://jlkrosenberger.com/expert-category/dallas/)
- [Irvine Team Members](https://jlkrosenberger.com/expert-category/irvine-team-members/)
- [Glendale Team Members](https://jlkrosenberger.com/expert-category/glendale-team-members/)
## SSAP Categories
- [Accounting Standard Updates](https://jlkrosenberger.com/ssap-category/accounting-standard-updates/)
- [Captive Insurance](https://jlkrosenberger.com/ssap-category/captive-insurance/)
- [Insurance Industry News](https://jlkrosenberger.com/ssap-category/insurance-industry-news/)
- [Insurance Insights](https://jlkrosenberger.com/ssap-category/insurance-insights/)
- [InsurTech](https://jlkrosenberger.com/ssap-category/insurtech/)
- [Statutory Basics](https://jlkrosenberger.com/ssap-category/statutory-basics/)
- [Tax](https://jlkrosenberger.com/ssap-category/tax/)
- [Cybersecurity](https://jlkrosenberger.com/ssap-category/cybersecurity/)