Articles by CariAnn J. Todd
CPA
Principal
Read the latest insights that CariAnn Todd has contributed. CariAnn is a Principal for BeachFleischman, where she directs the firm’s Employee Benefit Plan Group and serves as a member of the Accounting & Assurance Department.
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Turn your audit management letter into a strategic advantage
Turn auditor recommendations into a roadmap to strengthen controls, streamline operations, and reduce risk before the new year.
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What Plan Sponsors Need to Know About 2026 Employee Benefit Plan Changes under SECURE 2.0
Learn updated 401(k) and IRA contribution limits, catch-up rules, compliance deadlines, and what plan sponsors must do before December 31, 2026.
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Exit strategy for construction companies: Is an ESOP the right fit?
Discover how ESOPs can provide construction company owners with a tax-advantaged exit strategy that preserves their legacy and empowers employees.
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IRS intensifies compliance enforcement on certain businesses
Learn about the IRS's increased enforcement on pass-through entities, ERTC claims, and corporate jet use. Ensure your business stays compliant with these new regulations.
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The IRS unveils ERTC relief program for employers
The IRS’s new Voluntary Disclosure Program may provide employers relief from penalties related to ineligible Employee Retention Tax Credit claims.
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IRS offers a withdrawal option to businesses that claimed ERTCs
The IRS has created a path that businesses can use to withdraw unprocessed ERTC claims if they determine the claims are invalid.
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IRS suspends processing of ERTC claims
With fraudulent Employee Retention Tax Credit claims on the rise, the IRS has suspended claim processing through year end.
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New report identifies high-risk areas in financial reporting
Which areas of your organization’s financial statements pose the greatest risk of material misstatement? Here’s a recent report that may help identify high-risk accounts and transactions.
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Reporting UTPs on your financial statements
Should your company report tax positions taken (or to be taken) on tax returns before they’re resolved with the tax authorities? Here’s an overview of the accounting rules for uncertain tax positions under U.S. GAAP.
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Demystifying deferred taxes
When reviewing a company’s financial statements, you may wonder: What are deferred taxes and how does the company quantify them? Wonder no more.
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Inflation means you and your employees can save more for retirement in 2023
The tax-advantaged retirement plan contribution amounts will be much higher next year than they’ve been in recent years. The reason? Inflation. Find out how much can be saved in 401(k)s, SEP plans, IRAs and more.
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Evaluating an ESOP from a succession planning perspective
Business owners: If combining an employee retirement plan with a succession planning vehicle intrigues you, check out an ESOP.