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Governor Signs the Inheritance Tax Phase-Out Act

by Marie Jett, CPA | Manager, Tax Services Group On March 20, 2012, the Governor signed into law Senate Enrolled Act 293 that changes the exemption amounts and eventually calls for the phase-out of the Indiana Inheritance Tax. Prior to January 2012, the Indiana Inheritance Tax was calculated based on different classes of exemptions and tax rates associated ...

Are You Developing the Next Leader / Your Successor for Your Business Now?

by Anita Sherman, CPA | Managing Partner “Developing” successors is an important matter that often does not get addressed until it is over ripe, because, while it is important, it is not urgent. Very few businesses have successfully transitioned in the past from one leader to another, so many CEOs don’t have a road map to follow. This process often ...

Change Order Considerations

by Tim Ayler, CPA, Partner, Director of the Construction Services Group | Shaun King, Member of the Construction Services Group Every day people make plans that don’t go exactly as planned. For those in the construction business, adjustments to plans aren’t always as simple as making a phone call or switching a schedule. Many times, for a contractor ...

Are We Doing Our Children Any Favors?

I recently received a communication from Jo Young-Switzer, President of Manchester College (and my alma mater), that is worth sharing. It is entitled Notes from the President. “Reflections. My reflections are usually fairly upbeat about higher education, but my January time away led me to think about young adults. I worry about them. I worry that ...

Retirement Plan Vesting Schedules – What is Vesting?

by Stacey Spencer, QKA | Manager, Employee Benefit Services Group Vesting is the non-forfeitable interest in the employer portion of your account. Your vested percent determines how much of the employer contributions you get to keep when you leave the company. It does not matter whether you terminated employment voluntarily, if you are fired or laid ...

Is Your Nonprofit Making the Most of Available Web Resources to Enhance Your Profile?

by Amanda Meko, CPA | Partner, Director of Audit & Other Assurance Services and Team Leader of the Not-for-Profit Services Group What type of research do you perform before making a significant purchase? You may compare the product you’re considering with similar products online to evaluate price and features. You likely will read reviews of other ...