September 22, 2016

Disclosure requirements of Section 404 of the Sarbanes-Oxley Act (SOX 404) haven’t been the smoothest of regulatory sailings over the past 12 years, and a new report by research firm Audit Analytics makes that clear.

Indeed, SOX 404 Disclosures: A 12-Year Review re...

September 22, 2016

S529 plans offer a tax-advantaged way to fund college. With a prepaid tuition plan, tuition is guaranteed regardless of its cost when the child attends the school. Downsides are that there’s uncertainty in how benefits will be applied if the child attends a different s...

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