#fiduciary

Фидуциар

Правни и данъчни отговорности на доверителни управители, изпълнители и други фидуциари, управляващи активи

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8 септември 2026 г.10 минути четене

Финансова експлоатация на възрастни хора: Ръководство за собственици на бизнес как да защитят парите на родителите си

Банките свързаха приблизително 27 милиарда долара със съмнителна дейност, отнасяща се до финансова експлоатация на възрастни хора за годината, приключваща през юни 2023 г., според FinCEN. Практическо ръководство за собственици на бизнес за разпознаване на измами, наблюдаване на предупредителни знаци във финансите на родителите и счетоводните правила, които ви защитават, ако в крайна сметка притежавате пълномощно.

Mike Thrift

fraud-preventionpersonal-financeestate-planning

2 септември 2026 г.11 минути четене

SECURE 2.0 Auto-Portability and the December 31, 2026 401(k) Plan Amendment Deadline: What Small Business Sponsors Must Do Now

SECURE 2.0 Section 120 lets a departing employee's $1,000–$7,000 401(k) balance follow them into their next employer's plan through the Portability Services Network, and IRS Notice 2024-2 requires most calendar-year plans to adopt a consolidated SECURE 2.0 amendment by December 31, 2026. This guide covers how auto-portability interacts with force-out rules, what the amendment must memorialize, whether small employers should opt in, and the payroll, census and expense records to reconcile before year-end.

Mike Thrift

retirement-plansemployee-benefitssmall-business

30 юли 2026 г.10 минути четене

Law Firm Trust Accounting: Why a Three-Way IOLTA Reconciliation Is Your Best Defense Against Bar Discipline

A three-way reconciliation proves the bank statement, trust ledger, and every individual client ledger agree to the penny. It is the monthly process that keeps a pooled IOLTA account compliant with ABA Model Rule 1.15 and out of bar discipline.

Mike Thrift

legaltrustreconciliation

18 юли 2026 г.8 минути четене

Sale Barn Bookkeeping: How Livestock Auctions Must Handle Custodial Trust Accounts Under the Packers and Stockyards Act

Livestock auction markets are federal fiduciaries under the Packers and Stockyards Act — custodial accounts must be funded by the next business day, reimbursed in full within seven days, and reconciled monthly. This guide covers the chart of accounts a sale barn needs, how the required surety bond is calculated from sale volume, and why Beef Checkoff and brand-inspection fees must stay out of revenue.

Mike Thrift

bookkeepingcompliancefiduciary

16 юли 2026 г.8 минути четене

The DOL's Fiduciary Rule Just Died Again: What Small Employers Running a 401(k) Need to Know Now

Texas federal courts vacated the DOL's Retirement Security Rule in March 2026, reverting fiduciary status for retirement advice to the 1975 five-part test — the second such rule struck down since 2018. Here's what 401(k) plan sponsors should check now: advisor fiduciary status in writing, compensation disclosures, and a documentation checklist, plus what the DOL's new alternative-assets safe harbor proposal means for small plans.

Mike Thrift

retirement-plansfiduciarycompliance

14 юли 2026 г.9 минути четене

Nonprofit Merger Accounting: What ASC 958-805 Requires Before You Sign

Under ASC 958-805, a combination of two nonprofits must be classified as either a merger, which uses the carryover method with no fair-value remeasurement or goodwill, or an acquisition, which requires fair-value remeasurement and an immediate expense instead of capitalized goodwill for any excess consideration.

Mike Thrift

nonprofitmergers-and-acquisitionsbusiness-acquisition

13 юли 2026 г.7 минути четене

RIA Bookkeeping for Fee-Only Financial Advisors: Reconciling AUM Fee Revenue With Your Custodian

Fee-only RIAs that bill AUM fees in advance must track accrued, billed, and collected revenue as three distinct events, since SEC Rule 206(4)-2 treats direct fee deduction from custodian accounts as a form of custody requiring itemized invoices and five-year recordkeeping under Rule 204-2.

Mike Thrift

financial-servicesrevenue-recognitionreconciliation

11 юли 2026 г.8 минути четене

Executor Accounting: What Fiduciary Duty Requires You to Show Beneficiaries

An executor is a fiduciary, which means beneficiaries have a legal right to a formal accounting of every dollar that moved through an estate — and failing to produce one can trigger removal or personal liability, regardless of whether any money was actually mishandled.

Mike Thrift

estate-planningfiduciarylegal

10 юли 2026 г.9 минути четене

Digital Estate Planning for Business Owners: What Happens to Your Domains, Crypto, and Cloud Accounts When You're Gone

An estimated 20% of all Bitcoin is permanently inaccessible because owners died without sharing private keys — a practical guide to inventorying domains, crypto wallets, and cloud accounts under RUFADAA before a crisis forces the issue.

Mike Thrift

estate-planningsuccession-planningdigital-assets

4 юни 2026 г.13 минути четене

Yacht Broker and Marine Service Yard Bookkeeping: ASC 606 Commissions, Trust Accounts, and Travel Lift Depreciation

Yacht brokerages recognize commissions at closing under ASC 606, segregate deposits in Chapter 326 trust accounts, and depreciate travel lifts with Section 179 — and the service yard runs on technician utilization, parts margin, and slip occupancy KPIs.

Mike Thrift

bookkeepingaccountingrevenue-recognition

1 юни 2026 г.12 минути четене

Independent Insurance Agency Bookkeeping: ASC 606 Contingent Commissions, Fiduciary Trust Accounts, and Producer 1099 vs W-2

How independent insurance agencies should recognize first-year and renewal commission, accrue contingent and profit-sharing income under ASC 606, segregate premium trust funds, classify producers as 1099 or W-2, and meet state DOI and surplus lines tax obligations.

Mike Thrift

insurancebookkeepingrevenue-recognition

23 май 2026 г.14 минути четене

Title Insurance and Settlement Agent Bookkeeping: ALTA Best Practices, Three-Way Reconciliation, and the Compliance Realities of Closing Other People's Money

How title insurance agencies and settlement firms keep escrow trust books — three-way daily reconciliation, ALTA Best Practices controls, premium remittance liability tracking, RESPA Section 8 compliance, and the wire-fraud controls that survive a state department of insurance audit.

Mike Thrift

real-estatebookkeepingcompliance

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