For many plan sponsors, the definition of compensation seems straightforward. If everyone is paid a salary, determining compensation can be simple. However, in practice, compensation is one of the most critical and complex elements of plan administration. It is the foundation for participant deferrals, employer matching contributions, nonelective and profit-sharing contributions, forfeiture allocations and a…
Artificial intelligence is driving unprecedented demand for data center capacity, prompting states across the country to reconsider how these facilities are taxed, regulated, and integrated into existing infrastructure. As policymakers weigh the economic benefits of AI-driven investment against growing concerns over electricity demand, grid reliability, water consumption, and public costs, the focus is shifting from…
Data centers have become critical infrastructure for the modern economy. Artificial intelligence models, cloud platforms, financial systems, healthcare applications, defense technologies, cybersecurity platforms and communications networks all rely on physical computing infrastructure capable of storing and processing vast volumes of information. According to the Electric Power Research Institute (EPRI), data centers currently consume approximately 4%…
For more than a decade, Form PF has been one of the more demanding items on the private fund compliance calendar. That may be about to change. On April 20, 2026, the Securities and Exchange Commission (SEC) and the Commodity Futures Trading Commission (CFTC) jointly proposed a set of amendments that would pull back a…
LOS ANGELES, September 1, 2026 – Withum, a top 20 advisory and accounting firm, announced today that Farber Hass Hurley LLP (FHH CPAs), a public accounting and tax firm headquartered in Chatsworth, CA, has joined its practice effective September 1, 2026. “Farber Hass Hurley’s joining Withum is an important step in our continued growth on…
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