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August 12, 2019

Budget Deal Lifts Debt Ceiling, Tees Up Appropriations →

After much negotiation, Congressional leaders settled on a bipartisan budget bill that President Trump has signed off on. The deal opens a possibility of repeal of unpopular portions of the Tax Cuts and Jobs Act, including the parking tax and the UBIT basketing requirement.

August 12, 2019

New Videos Advocate for Tax-Exempt Bond Policy Changes →

New videos co-produced by NACUBO recommend reinstatement of advance refunding and improvements for bank-qualified bond terms. Bipartisan legislation recently introduced in the House reflects NACUBO’s recommendations for the latter.

August 02, 2019

New NACUBO Accounting Advisory Available →

Advisory 19-02 addresses tuition and residential revenue and why such contracts with students typically would not be combined under Topic 606, Revenue from Contracts with Customers.

July 29, 2019

What Did I Miss in Washington? July 10-29, 2019 →

The House votes down the “Cadillac tax,” Ellucian pushes back on ED’s characterization of its Banner cybersecurity breach, the Senate approves a new Department of Education official, and more.

July 24, 2019

GASB Proposal Updates Section 457 Plan Guidance →

A new exposure draft attempts to clarify that Section 457 deferred compensation plans meet the definition of a pension plan and thus may have pension accounting and financial reporting requirements. Comments are due September 27.