Ryan Miller

Last September, the IRS announced that it would begin a moratorium for processing any ERC refund claims filed on or after Sept. 14, 2023, to allow time to establish procedures to better vet claims to avoid improper payouts. Since that time, taxpayers have had limited visibility into the status of the moratorium and when it would end. Finally,…

After considering comments from taxpayers and tax professionals, the IRS has released an updated draft version of the 2024 Form 6765. This new draft requires significantly more information than is required on the current Form 6765 but is not as detailed as the proposed version released by the IRS in 2023.

Attempting to maintain acceptable margins for a truckload carrier in a normal freight environment is a challenge. Doing so in this current market may seem impossible for most. Building on prior discussions of the importance of freight network discipline, the next step is to focus on the financial implications of recruiting drivers outside a core, profitable…

After much debate and compromise, Tennessee Gov. Bill Lee signed Tennessee SB2103, which eliminates the real and tangible property base from the franchise tax calculation applicable to tax years beginning on or after Jan. 1, 2024. The repeal is the state’s response to questions of constitutionality – specifically, whether the alternative tax base of the…

Ben Phillips, Billy Brown From strengthening and identifying gaps in a security posture to helping ensure compliance with a multitude of regulations and frameworks, HITRUST is a one-stop shop for organizations with healthcare data. In today’s rapidly changing world of technology, organizations of all sizes face constant IT security and compliance challenges. From standards to meet…

ASU No. 2016-13, also known as the Current Expected Credit Loss (CECL) model, introduces significant changes in the accounting for credit losses on financial assets. Effective for years beginning after Dec. 15, 2022, the new ASU requires entities to estimate all expected credit losses on financial assets measured at amortized cost basis, deducting this from…

On April 4, 2024, the U.S. Office of Management and Budget (OMB) released a pre-publication version of the revised Uniform Guidance. In addition, OMB has issued a related memo to the federal agencies detailing their responsibilities in the implementation of the new regulation, which takes effect on Oct. 1, 2024. The memo instructs federal agencies that they must…

KSM’s Transportation Services Group, along with KSM Transport Advisors and Scopelitis, Garvin, Light, Hanson & Feary, will host our annual Trucking Owners & Leaders Roundtable in Indianapolis on Thursday, May 16, 2024. This ongoing series brings together owners and leaders of some of the country’s top trucking companies to hear from market experts who will discuss industry trends, address…

Over the last few years, the veterinary industry saw record growth without spending much on marketing to new clients. Now, with the downturn of the economy, invoice counts are declining nationwide, presenting a new challenge for veterinary hospitals. If you are experiencing this trend in your hospital, it may be time to review and update…

In the ever-evolving healthcare regulatory landscape, where the importance of patient information cannot be overstated, the need for robust cybersecurity measures has become paramount. In a recent webinar hosted by Katz, Sapper & Miller, experts delved into crucial aspects of healthcare cybersecurity trends, focusing on building strong programs, ensuring compliance, and mitigating risks. The discussion…

Tim Mosier, Chaim Kofinas More than three years after the Employee Retention Credit (ERC) was launched, U.S. businesses are still being bombarded with plugs to take advantage of the program: Commercials, radio ads, pop-ups on the Internet, even billboards are claiming nearly anyone can claim the credit. And with a potential credit of up to…

Philanthropic giving is critical to helping not-for-profit organizations fulfill their missions and positively impact their communities. By gaining a deep understanding of philanthropic trends and dynamics, not-for-profits can develop innovative fundraising strategies to navigate the future with purpose and impact. On June 28, join Katz, Sapper & Miller and Indiana University Lilly Family School of…