LM-2/3/4 Forms: What They Are and Why They Matter

LM-2/3/4 Forms: What They Are and Why They Matter

Each year, unions covered under the Labor-Management Reporting and Disclosure Act, Civil Service Reform Act or Foreign Service Act must file an annual financial report – a.k.a. Form LM-2, LM-3, or LM-4 – to maintain transparency and accountability. Following is an overview of what these annual financial reports are and why they matter.

In essence, Forms LM-2/3/4 are financial statements with varying levels of detail. Form LM-2 is the most comprehensive, encompassing a wide range of financial information, including receipts and disbursements, assets and liabilities, direct and indirect disbursements to officers and employees, and loans receivable and payable. LM-2 forms also provide information about membership numbers, political spending, grants, and more.

The forms promote financial transparency, empower stakeholders to make decisions, impact a union’s reputation, and foster accountability.  They serve as a check against potential financial mismanagement. Inaccurate or incomplete forms can lead to legal issues (including penalties and potential legal actions); hurt trust in leadership; and threaten a union’s credibility, reach, and impact.

A union’s total annual receipts determine which form is required. Organizations with:

  • $250,000 or more in annual receipts, file Form LM-2.
  • At least $10,000 but less than $250,000 in annual receipts, file Form LM-3.
  • Less than $10,000 in annual receipts, file Form LM-4.

The deadline for the annual filing is within 90 days of the end of the organization’s fiscal year. The form must be filed electronically using the Office of Labor-Management Standards (OLMS) Electronic Forms System (EFS). Before filing, an organization must register in the system.

A union’s president and treasurer or corresponding principal officers are personally responsible for the annual financial report’s accuracy and filing. Failure to file a report or keep required records for at least five years or knowingly misrepresenting or failing to disclose a material fact can result in significant financial fines, imprisonment, or both.

  • For information on how to register for an EFS User ID and Password; obtain a union PIN; and obtain, sign and submit an LM form, click here.
  • For detailed instructions for completing an LM form, visit the OLMS website.
  • For compliance tips and information on how to avoid common reporting errors, click here.

One of the best ways to help promote LM-2/3/4 accuracy and compliance is to work with an experienced accounting professional, like the ones you’ll find at RBT CPAs.  We’ve been operating in the Hudson Valley and beyond for over 50 years and we believe we succeed when we help our clients succeed. Interested in learning more about our accounting, tax, audit, and advisory services? Give us a call.

 

RBT CPAs is proud to say 100% of its work is prepared in America. Our company does not offshore work, so you always know who is handling your confidential financial data.

Are You Ready to E-file Benefit Information Returns?

Are You Ready to E-file Benefit Information Returns?

Starting January 1 of this year, e-filing requirements under the Taxpayer First Act take effect. Now, employers that file 10 or more returns in total during a calendar year must do so electronically. This includes Affordable Care Act (ACA) filings. Failing to comply can result in significant financial penalties.

Under the ACA, Applicable Large Employers (ALEs) must report whether they offered affordable, minimum essential coverage to full-time employees. All employers that sponsor self-insured plans must also report months of coverage for enrolled individuals. IRS Forms 1094-C and 1095-C are used to file this information with the IRS; they must also be provided to employees.

Before 2024, employers filing less than 250 returns for Form 1094-C and 1095-C had an option: file via paper or electronically. The 250-threshold applied to each type of return filed. Now, if the aggregate number of returns for all required filings (including W-2s and 1099s plus others) are 10 or greater, electronic filing is the only option.

As noted on the IRS website, “T.D. 9972 affects filers of partnership returns, corporate income tax returns, unrelated business income tax returns, withholding tax returns, certain information returns, registration statements, disclosure statements, notifications, actuarial reports and certain excise tax returns.”

Different filings must be submitted via the appropriate system. For example, ACA documents will be filed via the Affordable Care Act Information Returns or AIR system, while Form 1099s can be filed for free via the Information Returns Intake System (IRIS). Other returns will be filed via Filing Information Returns Electronically or FIRE system.

You need a separate Transmitter Control Code (TCC) for each system, and it can take some time to receive your code. So, if you don’t already have your TCCs, now is the time to apply.

For 2024, the e-filing deadline for Forms 1095-C and 1094-C is April 1 (since March 31 is a Sunday). Different reporting requirements and deadlines may apply in certain states (i.e., California, District of Columbia, Massachusetts, New Jersey, and Rhode Island).

For more information on e-filing regulations, including hardship appeals, click here. Then, make sure you have the appropriate processes and resources lined up to comply with electronic filing requirements.

Should you have any questions, please don’t hesitate to contact your RBT CPAs client manager. Our experts are also available to help with all of your accounting, audit, tax and business advisory needs throughout the year. Give us a call to learn more.

 

RBT CPAs is proud to say 100% of its work is prepared in America. Our company does not offshore work, so you always know who is handling your confidential financial data.

New York’s Weatherization Assistance Program Helps Lower Energy Costs

New York’s Weatherization Assistance Program Helps Lower Energy Costs

While the winter months in New York can be particularly tough for low-income households, there’s a special program to help lower energy costs, reduce energy use, and boost a healthy and safe environment.

It’s called the Weatherization Assistance Program (WAP).

WAP provides assistance to low-income households, based on thresholds announced in November of 2023. It is available to homeowners, renters, and rental property owners (of houses or apartment buildings), with priority given to seniors, people with disabilities, and families with children.

A household with a member receiving Home Energy Assistance Program (HEAP) or other public assistance benefits is automatically eligible for WAP. Homeowners, affordable housing developers, property managers, and other housing and community development agencies may also be eligible.

To apply, contact a WAP service provider for your area. You’ll submit an application and the provider will determine your eligibility.  If approved to participate, the provider’s own crew or subcontractors perform the work.

The program kicks off with an on-site energy audit which helps evaluate a home for services. Approved services are performed and quality assured with a follow-up inspection.

Example of services that may be performed include attic and wall insulation; repair or replacement of heating system; efficient lighting and refrigeration; crack and hole sealing; window and/or outside door replacement or repair; minor repairs to maximize weatherization services; and services to mitigate health and safety issues related to heating and cooling.

There is no cost for services to the home’s occupant. Property owners help cover any costs. For more details about WAP, click here. For a list of WAP providers by county, click here.

While you focus on keeping tenants warm and safe this winter, please remember RBT CPAs is here to help with all of your accounting, tax, audit, and advisory needs. Give us a call today.

 

RBT CPAs is proud to say 100% of its work is prepared in America. Our company does not offshore work, so you always know who is handling your confidential financial data.

AI and Healthcare: The Evolving Regulatory Environment

AI and Healthcare: The Evolving Regulatory Environment

No doubt, artificial intelligence (AI) has been one of the most talked about topics of the year, especially with the release of Chat-GPT-4 in March.

Suddenly, it seemed everyone became aware of the very real possibility of AI replacing humans in a variety of professions, prompting a plethora of discussions about everything from ethics and global regulations to societal impacts and future industry disruption.

While the initial hype has evolved into an ongoing drumbeat of multi-faceted discussions, AI is moving forward and when it comes to healthcare, there are opportunities to transform virtually every aspect of the industry. Now, governments worldwide are stepping up to address how AI will be monitored and regulated.

On December 8, European Union officials announced a provisional deal finalizing what will become the world’s first comprehensive laws regulating artificial intelligence. Called the AI Act, it seeks to regulate uses for AI rather than the technology itself. It also strives to protect democracy and uphold the law and fundamental rights, while encouraging innovation and investment.

The Act’s rules work along a risk spectrum, with lighter rules for low-risk applications like content recommendations and stricter rules for high-risk applications, like medical devices. Violations could result in fines up to the equivalent of $38 million or 7% of a company’s global revenue.

The Act won’t take effect until two years after final approval, which is expected early next year.  Still, many believe it will serve as a global framework for classifying risks, ensuring transparency, and penalizing non-compliance.

What about the U.S.? On October 30, President Biden issued an Executive Order (EO) on the Safe, Secure, and Trustworthy Development and Use of Artificial Intelligence. Its purpose, as noted in Section 1, is as follows:

“Artificial intelligence (AI) holds extraordinary potential for both promise and peril. Responsible AI use has the potential to help solve urgent challenges while making our world more prosperous, productive, innovative, and secure. At the same time, irresponsible use could exacerbate societal harms such as fraud, discrimination, bias, and disinformation; displace and disempower workers; stifle competition; and pose risks to national security. Harnessing AI for good and realizing its myriad benefits requires mitigating its substantial risks. This endeavor demands a society-wide effort that includes government, the private sector, academia, and civil society.”

Interestingly, within the EO, an entire section (Section 8) is devoted to safe, responsible deployment and use of AI in healthcare, public health, and human services. Among other things, it includes key deadlines and deliverables (mostly driven by the Secretary of Health and Human Services):

  • Within 90 days of the EO, create an HHS AI Task Force. Within 365 of creating the task force, develop a strategic plan including policies and frameworks, and possible regulations, on AI and AI-enabled technologies in the HHS sector, including research, discovery, drug and device safety, healthcare delivery, finance, and public health.
  • Within 180 days of the EO, develop an AI assurance policy to evaluate important aspects of AI-enabled healthcare tools’ performance, as well as infrastructure needed for pre-market and post-market oversight of algorithmic system performance against real-world data.
  • Within 180 days of the EO, consider actions to advance understanding of and compliance with Federal nondiscrimination laws related to AI by HHS providers receiving Federal financial assistance.
  • Within 365 days of the EO, establish an AI safety program with a common way to identify and capture clinical errors resulting from AI in healthcare settings. Create a central repository for incidents that cause harm – including through bias or discrimination. Analyze data and outcomes to create recommendations and best practices for avoiding harm, and processes for disseminating them to stakeholders.
  • Within 365 days of the EO, develop a strategy to regulate the use of AI or AI-enabled tools in drug development processes.
  • Ongoing: create incentives under grantmaking authority to promote responsible AI development and use.

So, it looks like 2024 is going to be a landmark year for AI frameworks, potential regulations, and more. Stay tuned. As you consider what AI and related applications may mean to your organization, please remember RBT CPAs is here to provide accounting, audit, tax, and business advisory services. Interested in learning more? Give us a call today.

 

RBT CPAs is proud to say 100% of its work is prepared in America. Our company does not offshore work, so you always know who is handling your confidential financial data.

Benefit Limits for 2024

Benefit Limits for 2024

2024 limits for certain employer sponsored retirement and welfare plans, as well as the Social Security Wage Base, were released earlier this month.

Payroll and plan administration systems should be updated to reflect the new limits. In addition, plan sponsors should communicate the 2024 limits to employees in summary plan descriptions and other plan communications (i.e., enrollment).

RETIREMENT PLAN LIMITS FOR 2024

Annual compensation limit: $345,000
Highly compensated threshold: $155,000
Key employee compensation threshold: $220,000
401(k), 403(b), most 457s and Thrift Savings Plan before-tax contributions: $23,000
401(k), 403(b), most 457s and Thrift Savings Plan catch-up contributions for age 50 and over: $7,500
Defined contribution plan annual contribution limit: $69,000
Defined benefit annual benefit and accrual limit: $275,000
IRA annual contributions: $7,000
IRA catch-up contributions for age 50 and over: $1,000
SIMPLE contribution limit: $16,000
SIMPLE catch-up contributions limit: $3,500
ESOP limit for lengthening of general five-year distribution period: $275,000
ESOP limit for maximum account balance subject to general five-year distribution period: $1,380,000

HEALTH & WELFARE PLAN LIMITS FOR 2024

High Deductible Health Plan (HDHP) and Health Savings Accounts (HSAs):

  • HDHP maximum out-of-pocket limit self-only/family coverage: $8,050/$16,100
  • HDHP minimum annual deductible self-only/family coverage: $1,600/$3,200
  • HSA annual contribution limit for self-only/family coverage: $4,150/$8,300
  • HSA catch-up contributions for age 55 and over: $1,000

FLEXIBLE SPENDING ACCOUNT LIMITS FOR 2024: Final numbers not available yet

  • Healthcare contribution
  • Healthcare carryover
  • Dependent care contribution

SOCIAL SECURITY

Taxable Wage Base: $168,600

For more details refer to IRS.gov or Notice 2023-75.  If you need to free up time to focus on benefits compliance, you can count on RBT CPAs to handle all of your accounting, audit, and tax needs. To learn more, give us a call today.

 

RBT CPAs do not outsource work to any other country. All of our work is prepared in the U.S.A.

Please Note: RBT CPAs is an accounting, audit, tax, and business advisory firm. We are not a law firm and the information provided should not be construed as advice. As always, if you need legal counsel, it’s in your best interest to contact a law firm.

HOTMA Sections 102 and 104 Guidance Provides Breathing Room for Implementation

HOTMA Sections 102 and 104 Guidance Provides Breathing Room for Implementation

On September 29, the U.S. Department of Housing and Urban Development (HUD) issued Notice PIH 2023-17 guidance for Housing Opportunity Through Modernization Act of 2016 (HOTMA) Sections 102 and 104. Among other things, implementation deadlines have been updated.

As stated in the notice, “Sections 102 and 104 of HOTMA make sweeping changes to the United States Housing Act of 1937 (1937 Act), particularly those affecting income calculations and reviews. Section 102 changes requirements related to income reviews for Public Housing and Section 8 programs. Section 104 sets maximum asset limits for Public Housing and Section 8 applicants and participants.”

A detailed final rule was published in Federal Register Notice 88 FR 9600 on February 14, 2023. The recent notice issued on September 29th provides implementation guidance for Public Housing Agencies (PHAs) and Multifamily Housing (MFH) Owners.

For covered PHAs and HUD-assisted MFH Owners, the final HOTMA rule effective date is January 1, 2024, with full compliance mandated by January 1, 2025. (Previously, January 1, 2024 was the deadline.) The delayed timeframe is due to HUD’s recognition of the time required for software compliance and the fact that there are new additions to programs on an ongoing basis.

Per the guidance:

  • Each PHA will set its own compliance date between January 1, 2024 and January 1, 2025, based on when its annual plan is due to HUD.
  • Each MFH owner is required to update Tenant Selection Plans and income verification policies and procedures by March 31, 2024. In addition, Tenant Selection Plans must be publicly available as of March 31, 2024. (Refer to the List of Discretionary Policies to Implement HOTMAso you can state where you are exercising discretion in the Tenant Selection Plans.)
    MFH Owners have until January 1, 2025 to achieve full compliance. Until then, if there are any HOTMA-related tenant file errors during Management and Occupancy Reviews (MORs), observations and corrective actions will be issued. Failure to take corrective action or to implement HOTMA by January 1, 2025 may result in the owner being found in default of business agreements with HUD.

For more information, be sure to review Notice PIH 2023-17, especially Section 6 for additional compliance deadlines and activities. For additional resources – including a quick start guide, forms, training, and more – visit the HOTMA page on HUD.gov.

If you need to free up time to focus on HOTMA compliance, you can count on RBT CPAs to handle all of your accounting, audit, and tax needs. To learn more, give us a call today.

RBT CPAs does not outsource work to any other country. All of our work is prepared in the U.S.A.

 

Please Note: RBT CPAs is an accounting, audit, tax and business advisory firm. We are not a law firm and the information provided should not be construed as advice. As always, if you need legal counsel, it’s in your best interest to contact a law firm.

Is It Time to Check Your Cybersecurity Strategy for Employee Benefit Plans?

Is It Time to Check Your Cybersecurity Strategy for Employee Benefit Plans?

Not a day goes by when the war on cybercrime isn’t headline news. World powers, including the U.S., are stepping up their defenses and strategies daily. What does this mean to employee benefit plan sponsors, fiduciaries, record-keepers, and even plan participants?

On July 26, the Security and Exchange Commission (SEC) issued rules requiring public companies to “disclose material cybersecurity incidents they experience and to disclose on an annual basis material information regarding their cybersecurity risk management, strategy, and governance.”  While intended to provide investors with timely, consistent information, this action serves as a strong reminder to review and strengthen cyber security strategies.

Benefit plan sponsors, fiduciaries, record-keepers, and others may want to revisit the Department of Labor (DOL) and Employee Benefits Security Administration (EBSA) enforcement focus areas and guidelines launched in April of 2021 to address cybersecurity risks associated with employee benefit plans.

With a likelihood of an uptick in DOL enforcement activities following the end of the COVID National Emergency and Public Health Emergency earlier this year, now may be a good time to review the DOL/EBSA resources, including:

  • Tips for Hiring a Service Provider: These can help plan sponsors and fiduciaries select service providers with strong cybersecurity practices and monitor their activities.
  • Cybersecurity Program Best Practices: These are designed to help plan fiduciaries and record-keepers manage cybersecurity risks.
  • Online Security Tips: These provide tips to plan participants and beneficiaries who check their retirement accounts online to reduce the risk of fraud and loss.

As noted in the original DOL press release accompanying the launch of these resources, “The guidance announced today complements EBSA’s regulations on electronic records and disclosures to plan participants and beneficiaries. These include provisions on ensuring that electronic recordkeeping systems have reasonable controls, adequate records management practices are in place, and that electronic disclosure systems include measures calculated to protect Personally Identifiable Information.”

Considering December 2022 reports issued by the ERISA Advisory Council included Cybersecurity Issues Affecting Health Benefit Plans and Cybersecurity Insurance and Employee Benefit Plans, this is likely an evolving story.

For more information and resources about our country’s efforts to protect and enhance cyber infrastructure, visit the Cybersecurity and Infrastructure Security Agency website (which includes resources for small and midsized businesses).

As you work with legal counsel, IT experts, Human Resources staff, and other resources to fulfill responsibilities for employee benefit plan cybersecurity, you can count on RBT CPAs for all of your accounting, tax, audit, and advisory needs. To learn more, give us a call today.

 

RBT CPAs does not outsource work to any other country. All of our work is prepared in the U.S.A. 

NOTE: This article is informational only and not intended as legal advice or direction.

2024 Fair Market Rents Are Now Available

2024 Fair Market Rents Are Now Available

To address escalating rents, additional aid will be available for 2024 housing voucher programs, the U.S. Department of Housing and Urban Development (HUD) announced last week.

Last Thursday, August 31, HUD published fair market rents (FMRs) for fiscal year 2024, which begins October 1. On average, FMRs will increase about 12% nationwide (that follows a 10% increase on average for fiscal year 2023). As a result, housing voucher beneficiaries will likely see a higher maximum payment level and potentially expand their housing choices.

In recent years, the voucher program struggled to keep up with rent increases in the private market, resulting in a decline in use. According to a SmartAsset report issued in July, private rents increased an average of 5.45% year over year, although some areas saw increases of greater than 30% and others actually experienced decreases. New York saw an 8.8% increase statewide.

The 2024 FY FMRs are expected to help expand the number of affordable units for those using the Housing Choice Voucher program, which saw a 40,000 increase in use by families from October through May, according to HUD. (Lebowitz, Megan. HUD releases new aid for low-income families to keep up with rising rents. August 31, 2023. News.yahoo.com.)

In addition, this week, HUD will release $113 million in housing choice voucher funds for public housing agencies in 36 states, including New York, which is due to receive about $887,000. (View HUD’s press release to see voucher allocations by state.)

According to a press release, HUD expects the combined impact of the FMR increase and additional housing choice voucher funds “will enable more families to rent a healthy, stable home at an affordable cost.”

To view the FY24 FMRs by state and then county, visit the HUD Office of Policy Development and Research website. Scroll down and click the maroon button that says: “Click here for FY2024 FMRs.” Follow the prompts on the next screen to select a state and county or Metropolitan area. You’ll see how FMRs for efficiency, one-, two-, three- and four-bedroom apartments compare from FY2023 to FY2024.

For answers to questions about the FY24 FMRs, visit HUD’s Frequently Asked Questions.

While getting acquainted with the FY FMRs and potential new funds, you and your team can count on RBT CPAs for all of your accounting, tax, audit, and advisory needs. To learn more, give us a call today.

 

RBT CPAs do not outsource work to any other country. All of our work is prepared in the U.S.A.

Big Business Benefit Cuts May Open New Opportunities for Small Businesses

Big Business Benefit Cuts May Open New Opportunities for Small Businesses

After several years of enhancing rewards to attract and retain talent in one of the tightest labor markets ever, large and medium-sized employers are cutting perks, benefits, and staff with increasing frequency, possibly creating an opportunity for small businesses to level the recruiting and retention playing field.

The list of large employers cutting staff is growing by the day. Along with staff, perks (a.k.a. free food, on-site massages, laundry services, and on-site wellness classes, for example) and benefits are on the chopping block as big businesses try to reign in expenses to prepare for a possible recession.

Care.com’s 2023 Future of Benefits Survey found 95% of survey participants (with 500 or more employees) are “recalibrating” benefit strategies and 47% are cutting back on benefits this year. Adoption/fertility benefits; commuter benefits; financial education and wellness; health and fitness discounts; home office stipends; and learning and development programs are most likely to be cut.

What about small businesses? According to the Bank of America 2023 Small Business Owner Report, over half of small businesses that participated in a survey (53%) indicated they have added benefits and perks to retain current staff (i.e., 34% added remote/hybrid work; 34% provided cost of living bonuses; and 33% increased vacation time). To attract new talent, more than half (54%) increased base pay; over one quarter (27%) are providing additional healthcare benefits; and 27% added training and resource groups.

Why would a small business do this during a time of economic uncertainty? 51% of owners indicated they’re still feeling the impact of labor shortages, with 49% working more hours; 33% having a hard time filling jobs; 31% increasing wages to attract talent; 26% having to change their business hours; 24% reducing products and services offered; and 21% indicating they’re losing customers due to staffing issues.

Interestingly, all of the data is coming together to put a spotlight on a potential recruiting and retention opportunity for small businesses. The Morgan Stanley at Work report indicates almost 70% of employees are paying more attention to financial benefits and almost 90% “would be more invested in staying at their company if it provided financial benefits that met their needs.” Under SECURE 2.0, an eligible small business may receive a tax credit for up to 100% of startup costs for certain types of retirement plans (i.e., SEP, SIMPLE IRA, or a qualified plan like a 401(k)). The maximum credit is $5,000 for three years; eligibility and other criteria apply.

Interested in learning more? Give us a call. Our RBT CPAs professionals, alongside those from our strategic partner Spectrum Pension and Compensation, can help you evaluate whether SECURE 2.0 Act credits can help you strengthen your rewards offerings and, ultimately, your ability to attract and retain talent.

 

RBT CPAs is proud to say all of our work is prepared in the U.S.A. – we never offshore. As a result, you get peace of mind that your operation’s financial and confidential information is handled by full-time, local staff who have met our high standards for quality, ethics, and professionalism.

NOTE: RBT CPAs is providing this content for informational purposes only; it should not be considered advice. Since every business is different, it’s best to consult a professional (like Spectrum) and/or benefits legal counsel to determine whether new benefit plans and/or benefit changes may be advantageous for your organization.

This Is Your Chance to Tell HUD How to Simplify Program Administration: Deadline August 14

This Is Your Chance to Tell HUD How to Simplify Program Administration: Deadline August 14

Do you have ideas about how to make U.S. Housing and Urban Development (HUD) forms and application processes easier? How about insights on ways to reduce burdens on vulnerable groups like people with disabilities or limited English proficiency? Based on your experiences, is there data and information that should be shared with the public or between agencies? Do you have thoughts on how to use automation and artificial intelligence to improve HUD processes? If so, HUD wants to know!

In mid-July, HUD issued a Request for Information (RFI). Its focus? How the agency can make programs easier to access and use. In addition to beneficiaries of HUD programs and the public, the agency is seeking input from administrators including public housing agencies, state or local governments, housing providers, Tribes, and social service providers. The deadline to submit comments is approaching fast. If you have thoughts, ideas, and opinions to share, make sure you do so by Friday, August 14.

According to the RFI, “While HUD is interested in input from all commenters, comments from organizations that provide direct assistance to individuals navigating application, reporting, and recertification processes, as well as individuals’ direct experience completing and submitting forms, may be particularly helpful in identifying both unduly burdensome processes as well as opportunities for mitigating those burdens.”

You (and your team) have the option to submit comments (or attach documents with comments) via:

  • Online at Regulations.gov. Click here.
  • Regulations Division, Office of General Counsel, Department of Housing and Urban Development at improvingaccesstopublicbenefitprograms@hud.gov.
  • Regulations Division, Office of General Counsel, Department of Housing and Urban Development, 451 7th Street SW, Room 10276, Washington, DC 20410–0500.

Comments should include the RFI docket number and title: “FR–6381–N–01 Improving Access to Public Benefit Programs; Request for Comment,” and indicate which of the five questions posed in the RFI you are responding to. Questions focus on how to reduce administrative burdens across HUD’s programs; data sharing; and automating, augmenting, and streamlining forms and processes. (Scroll down in the RFI to see the detailed questions.) It is important to note that the comments are public.

While you and your team are sharing your thoughts, ideas, and opinions on how HUD can do things better, you can count on RBT CPAs for all of your accounting, tax, audit, and advisory needs. To learn more, give us a call today.

 

RBT CPAs do not outsource work to any other country. All of our work is prepared in the U.S.A.