Cohnnection

This issue of Cohnnection features insight on raising equity capital on AIM, the state of the economy, the benefits of serving on an unsecured creditors committee, and much more.

FIN 48

All entities must now comply with FIN 48, Accounting for Uncertainty in Income Taxes, the standard by which entities must account for uncertain tax positions.

IRA to Roth IRA

Beginning January 1, 2010, taxpayers will be allowed to convert funds in regular IRAs to Roth IRAs regardless of their Adjusted Gross Income.