On February 6, 2019, the Pension Benefit Guaranty Corporation ("PBGC") issued a proposed rule that impacts how multiemployer pension plans in endangered or critical status calculate withdrawal ...

Point cloud simplification techniques play an essential role in modern 3D data processing by reducing the volume of raw spatial information while preserving key geometric features. These methods ...

For qualified retirement plans with a start date after July 1, 1986 and before Nov. 19, 1996, the taxpayer could have chosen to use either the simplified method or the general rule for determining the ...

The IRS issued proposed regulations that affect taxpayers who produce or resell property and allocate costs under the simplified production method or simplified resale method (REG-126770-06). The ...