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GASB 104 Introduces New Capital Asset Disclosure Requirements

GASB Statement 104 focuses exclusively on note disclosures related to specific types of capital assets. It does not change recognition or measurement requirements

Amr Elaskary

•May 11, 2026•Advisory

What IRS Form 990 Updates Mean for Not-for-Profit Organizations

Although the updates have not yet been finalized, Not-for-Profits should expect increased expectations around documentation, consistency, and internal oversight.

May 8, 2026•Tax

What NFPs Need to Know About the 403(b) Plan Cycle 2 Restatement

If your NFP organization sponsors a 403(b) retirement plan, now is the time to act. The IRS has opened the Cycle 2 403(b) Pre-Approved Plan Restatement window.

LisaMargaret Martin

•May 6, 2026•Advisory

Rethinking Governance, Risk, and Compliance in the Public Sector

Public sector leaders today face a risk landscape that is more interconnected than ever. Economic volatility, geopolitical uncertainty, aging infrastructure, and digital transformation challenges are no longer isolated issues.

Amr Elaskary

•Apr 30, 2026•Articles

Community Bank Leverage Ratio Final Rule Explained

Effective July 1, 2026, the final rule lowers the CBLR requirement, extends compliance flexibility, and reinforces the framework’s role as a streamlined alternative to risk-based capital calculations.

Eric Hanson

•Apr 28, 2026•Audit & Assurance

Michigan Treasury Notice Errors: What Taxpayers Need to Know

According to the Michigan Department of Treasury, a processing error led to estimated tax payments and credit carryforwards not being properly applied when generating recent notices.

Krista Stack

•Apr 28, 2026•Tax

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