Bank systems / Jonathan J. Wegner, Eli A. Rosenberg and Grayson J. Derrick -- Charging ahead : from innovation to industry / Mark Dabertin and Jay Dubow -- Nonbank money transmitters / Jacqueline Allen and Elizabeth Khalil -- Mobile wallets/mobile payments and peer-to-peer payments / Erin Fonte...

This outline covers significant development in federal income taxation along with a few other interesting or noteworthy tax topics. The outline also includes brief coverage of the ATRA 2012 and some significant developments under the ACA. It is not intended to provide exhaustive coverage, but it...

This article provides an analysis and critique of tax penalties affecting employers and individuals in the Affordable Care Act. After an overview of the Act and its intended role in addressing problems in the health insurance system, the article turns to examine the employer and individual...

This study focuses government sourcing decisions in Nebraska, including the benefits and costs of government performance (insourcing) versus contracting with the private sector (outsourcing). The study generally concludes that government insourcing is likely to increase taxpayer costs and...

Those operating in the payments space must address a variety of legal and practical constraints. Legal divergence within the United States presents new challenges for compliance obligations, including CDD and monitoring duties. State efforts to legalize marijuana, state and federal efforts to...

This outline covers significant developments in federal income taxation along with related topics that the author finds interesting, curious, or worthy of comment. It is not intended to provide exhaustive coverage, but it offers a selective treatment of items likely to interest practitioners and...

This outline covers significant developments in federal income taxation along with a few other interesting or noteworthy tax topics. It is not intended to provide exhaustive coverage, but it offers a selective treatment of items likely to interest practitioners and advisors within a broad range...