Pub 5 2023 Issue 5

NEBRASKA SOCIETY OF CPAS USHERS IN NEW ERA OF LEADERSHIP	6
MASTERING CPE COMPLIANCE WITH THE NEBRASKA BOARD OF PUBLIC ACCOUNTANCY	8
ONE TIMES GROSS: IS THAT THE LAW?	10
EVERYTHING YOU NEED TO KNOW ABOUT THE CORPORATE TRANSPARENCY ACT	12
IRS INTENSIFIES EFFORTS TO COMBAT ERC SCAMS	16
THE COMING EPIC DISASTER WHAT’S IN STORE IF THE EPIC OPTION BECOMES THE LAW	18
401(k) PLAN AUDITS COMMON ISSUES & RESOLUTIONS	24
THE LANGUAGE OF GAAP	27
LEGACY GIVING A CONVERSATION FULL OF OPPORTUNITY	30
THE SIX-WORD SUCCESS FORMULA	32
IN MEMORIAM	34
ADVERTISER INDEX	35

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