Original air date: March 8, 2018
Recording available at http://www.mhmcpa.com
The tax reform bill was signed into law on Dec. 22, 2017, bringing sweeping and historic changes to our country's tax laws. Manufacturers will benefit from lower tax rates and more generous depreciation under the new law, but other nuances require further analysis.
We will focus on the changes to tax rates and depreciation, as well as new limitations on interest expense deductions, accounting methods for inventory and long-term contracts, and the new qualified business income deduction.
C-Suite Snacks Webinar Series: Reducing Risk and Cost in the Global Supply ChainCitrin Cooperman
Sign up for our weekly C-Suite Snacks webinars here: https://www.citrincooperman.com/infocus/c-suite-snacks
Our C-Suite Snacks webinar series provides the middle market with brief, strategic, and tactical business improvement information for 30 minutes every week. Join Citrin Cooperman live every Thursday at noon for snack-sized insights for business executives.
Importers and exporters have been hit hard with supply chain disruptions and increased costs. What types of strategies are they currently using to mitigate these risks?
During this C-Suite Snacks session, Citrin Cooperman Partner and Manufacturing and Distribution Practice Co-Leader John Giordano, and Tom Cook, CEO of Blue Tiger International, covered:
- Foreign trade zones and bonded warehouses
- Free trade agreements and alternative sourcing management
- Tariff engineering and demand planning
Original air date: Jan. 4, 2018
Recording posted at http://www.mhmcpa.com
The tax reform bill was signed into law on Dec. 22, 2017, bringing sweeping and historic changes to our country’s tax laws. These changes generally are effective in 2018 and impact every taxpayer, from individuals to businesses to trusts and estates, along with not-for-profit organizations as well. We will explore all of the key provisions of the tax reform bill across these sectors, and will offer insight about how the new law differs from prior law.
Tax Reform Update for Businesses and Individualsgppcpa
The Trump tax reform is confusing. This presentation will review what businesses and individuals need to know about the changes in the tax law and how those changes impact tax liabilities.
TRU Snacks Webinar Series - Benefits of a Buy-Side Quality of Earnings ReportCitrin Cooperman
When entering into an M&A deal, it is important to fully understand potential deal issues, risk areas, and opportunities to create value or reduce liability. In this TRU Snacks session, we covered the intricacies of buying a company and how a quality of earnings report can provide much needed insights to assist in the purchase.
During this webinar we will review the current status of the tax world for both business and personal tax. This webinar will dive into how we got to where we are at, what is going on now, and where we might be headed in 2017 and beyond. This presentation will also highlight new, proposed tax reform plans, how they differ from the current plans, and how they might impact both business and personal income tax.
Original air date: March 8, 2018
Recording available at http://www.mhmcpa.com
The tax reform bill was signed into law on Dec. 22, 2017, bringing sweeping and historic changes to our country's tax laws. Manufacturers will benefit from lower tax rates and more generous depreciation under the new law, but other nuances require further analysis.
We will focus on the changes to tax rates and depreciation, as well as new limitations on interest expense deductions, accounting methods for inventory and long-term contracts, and the new qualified business income deduction.
C-Suite Snacks Webinar Series: Reducing Risk and Cost in the Global Supply ChainCitrin Cooperman
Sign up for our weekly C-Suite Snacks webinars here: https://www.citrincooperman.com/infocus/c-suite-snacks
Our C-Suite Snacks webinar series provides the middle market with brief, strategic, and tactical business improvement information for 30 minutes every week. Join Citrin Cooperman live every Thursday at noon for snack-sized insights for business executives.
Importers and exporters have been hit hard with supply chain disruptions and increased costs. What types of strategies are they currently using to mitigate these risks?
During this C-Suite Snacks session, Citrin Cooperman Partner and Manufacturing and Distribution Practice Co-Leader John Giordano, and Tom Cook, CEO of Blue Tiger International, covered:
- Foreign trade zones and bonded warehouses
- Free trade agreements and alternative sourcing management
- Tariff engineering and demand planning
Original air date: Jan. 4, 2018
Recording posted at http://www.mhmcpa.com
The tax reform bill was signed into law on Dec. 22, 2017, bringing sweeping and historic changes to our country’s tax laws. These changes generally are effective in 2018 and impact every taxpayer, from individuals to businesses to trusts and estates, along with not-for-profit organizations as well. We will explore all of the key provisions of the tax reform bill across these sectors, and will offer insight about how the new law differs from prior law.
Tax Reform Update for Businesses and Individualsgppcpa
The Trump tax reform is confusing. This presentation will review what businesses and individuals need to know about the changes in the tax law and how those changes impact tax liabilities.
TRU Snacks Webinar Series - Benefits of a Buy-Side Quality of Earnings ReportCitrin Cooperman
When entering into an M&A deal, it is important to fully understand potential deal issues, risk areas, and opportunities to create value or reduce liability. In this TRU Snacks session, we covered the intricacies of buying a company and how a quality of earnings report can provide much needed insights to assist in the purchase.
During this webinar we will review the current status of the tax world for both business and personal tax. This webinar will dive into how we got to where we are at, what is going on now, and where we might be headed in 2017 and beyond. This presentation will also highlight new, proposed tax reform plans, how they differ from the current plans, and how they might impact both business and personal income tax.
Original air date: Feb. 1, 2018
Recording available at http://www.mhmcpa.com
Tax reform passed at the end of 2017 should be incorporated in December 31, 2017 financial statements. Several of the provisions in the "Tax Cuts and Jobs Act" directly impact the preparation of the financial statements this year and we will discuss the most significant items that should be considered when preparing the financial statements.
Original air date: June 6, 2018
Recording available at http://www.mhmcpa.com
With so many players involved, the international tax landscape is ever-changing. Staying up-to-date on recent developments, trends and areas of regulatory scrutiny are critical to your planning.
Our webinar will recap hot topics, technical matters and other current events that have a bearing on international tax planning and compliance. We will highlight emerging best practices and other tips to help you navigate through these areas.
Original air date: Jan. 30, 2018
Recording available at http://www.mhmcpa.com
Several provisions in the new tax reform law will have a significant impact on the real estate sector in 2018, including tax considerations for pass-through entities, interest expense limitations and like-kind exchange limitations.
In our webinar, we will focus on the manner in which real estate businesses are impacted by the new law and offer insight about how real estate businesses and investors should respond to the new provisions.
Original air date: Jan. 24, 2018
Recording available at http://www.mhmcpa.com
Several provisions in the new tax reform law will have a significant impact on not-for-profit organizations starting in 2018. From excise taxes to new unrelated business income considerations, organizations will need to take a close look at how tax reform changes affect their financial planning.
In our webinar, we will focus on the manner in which not-for-profit organizations are impacted by the new law, and will offer insight about how the not-for-profit sector should respond to the new provisions.
When it comes to startup taxes, what do you really need to worry about it?
For startups, there are a number of areas of tax concerns including income taxes, compliance/registration issues, payroll, compensation issues, and sales tax.
In this presentation, from Early Growth Financial Services, we simplify what startups need to know about their tax obligations to stay out of trouble and, hopefully, save some time and money.
Topics covered include:
- The tax implications of your legal entity
- Available tax credits
- Important tax deadlines
- 1099/independent contractors vs employee determination
- Deferring payment of employment taxes
- Dealing with options
- And more
The NFI are responsible for detecting misconduct or fraud across the private and public sector. They have recovered millions of pounds of fraudulent money. This presentation from the IDEA User Groups explains how to use IDEA to catch and prevent fraud.
2017 will likely see substantial changes to the US Tax Code. Currie & McLain explore the potential changes and their impact to business, individuals and estates.
C-Suite Snacks Webinar Series: Tax Structures to Reduce Cost and Improve Comp...Citrin Cooperman
Sign up for our weekly C-Suite Snacks webinars here: https://www.citrincooperman.com/infocus/c-suite-snacks
Our C-Suite Snacks webinar series provides the middle market with brief, strategic, and tactical business improvement information for 30 minutes every week. Join Citrin Cooperman live every Thursday at noon for snack-sized insights for business executives.
Running a business can be quite difficult, and the process of getting things up and running often overshadows other considerations, such as what type of business tax structure you should operate under. During this session, we covered how to structure your business for optimal tax benefits. Key takeaways included:
- Best tax structure for your business
- New insights on tax structure
- Tips to avoid tax traps based on the type of structure
Original air date: Feb. 8, 2018
Recording available at http://www.mhmcpa.com
Administrative, legislative and judicial updates emerge from Washington each quarter that may affect your business. Our free, quarterly webinars provide insight to help prepare you for the tax developments of the most interest to you, your business and other interested stakeholders.
Our Eye on Washington webinars assist CEOs, CFOs, financial executives and advisors, and other interested parties in navigating the complex tax environment. From federal tax reform to IRS guidance and healthcare reform, topics covered will provide the up-to-date information you need to help you plan for the future.
Demystifying SRED and Other Tax Tips for Entrepreneurs - MaRS Best PracticesMaRS Discovery District
It’s tax time again, but MaRS Best Practices series has great news for startups and entrepreneurs! There is a wide range of business incentives available to offset various expenses incurred by entrepreneurial companies, from startups to established companies exporting products or services.
In this session, Welch’s Business Incentives leader, Terry Lavineway, will describe the process that entrepreneurs should employ when identifying and leveraging these incentives and an approach that can maximize access to this source of capital. He will provide detailed information on some of the more significant incentives available, including scientific research and experimental development (SRED) and digital media refundable credits.
Additionally, Bryan Haralovich, Welch’s Technology Service Sector leader, will provide an overview of the income tax compliance requirements imposed on entrepreneurs. This includes what must be filed, the timing of filings and the information required to complete the filings. He will address tax tips such as corporate structure, shareholder planning, international tax considerations and exit planning.
Learn about the key takeaways from the 2020 Legal Trends Report, the industry’s leading study of law firms, lawyers, and legal consumers.
https://landing.clio.com/2020-legal-trends-report.html
Learn how solo law firms should adapt to meet the needs of clients beyond the global pandemic.
As a future beyond the COVID-19 pandemic begins to loom, solo law firms should be asking, what will this mean for the future of legal practice? Lawyers and clients have adopted many new behaviors and new capabilities for remote work, and many of the associated advantages are likely to remain.
Based on highlights from Clio’s Legal Trends for Solo Law Firms report, this session will provide key strategies for adapting to shifts in client expectations.
https://www.clio.com/resources/legal-trends/2021-solo-report/
Original air date: Feb. 21, 2018
Recording available at http://www.mhmcpa.com
The tax reform bill was signed into law on Dec. 22, 2017, bringing sweeping and historic changes to our country’s tax laws. These changes generally are effective in 2018 and impact every taxpayer as well as activities such has mergers and acquisitions (M&A). Businesses and their owners have new and unique considerations to take into account as they optimize M&A decisions under these provisions.
We will focus on proper entity selection, the new net operating loss provisions, the new limitations on deductibility of interest and assessing the impact of the temporary full capital expensing provisions.
You already know how important it is to your clients that you accept online payments. But are you getting the most from your payments provider?
Join two industry experts to go beyond the basics and learn how online payments can accelerate your law firm's growth.
In this webinar, you’ll learn:
Advanced Clio Payments features that provide an end-to-end invoicing and payments solution, without having to switch tools, powered by LawPay
Proven, data-driven ways to increase firm revenue
LawPay's advanced protection services for law firms
How online payments changed one law firm's fortunes completely
https://landing.clio.com/law-firm-payments-masterclass.html
What will the 2019 Federal Budget announcement mean for you?netwealthInvest
Netwealth's Head of Technical Services, Keat Chew, analyses the 2019 Budget announcement to determine key action points for financial advisers and their clients.
Original air date: Feb. 1, 2018
Recording available at http://www.mhmcpa.com
Tax reform passed at the end of 2017 should be incorporated in December 31, 2017 financial statements. Several of the provisions in the "Tax Cuts and Jobs Act" directly impact the preparation of the financial statements this year and we will discuss the most significant items that should be considered when preparing the financial statements.
Original air date: June 6, 2018
Recording available at http://www.mhmcpa.com
With so many players involved, the international tax landscape is ever-changing. Staying up-to-date on recent developments, trends and areas of regulatory scrutiny are critical to your planning.
Our webinar will recap hot topics, technical matters and other current events that have a bearing on international tax planning and compliance. We will highlight emerging best practices and other tips to help you navigate through these areas.
Original air date: Jan. 30, 2018
Recording available at http://www.mhmcpa.com
Several provisions in the new tax reform law will have a significant impact on the real estate sector in 2018, including tax considerations for pass-through entities, interest expense limitations and like-kind exchange limitations.
In our webinar, we will focus on the manner in which real estate businesses are impacted by the new law and offer insight about how real estate businesses and investors should respond to the new provisions.
Original air date: Jan. 24, 2018
Recording available at http://www.mhmcpa.com
Several provisions in the new tax reform law will have a significant impact on not-for-profit organizations starting in 2018. From excise taxes to new unrelated business income considerations, organizations will need to take a close look at how tax reform changes affect their financial planning.
In our webinar, we will focus on the manner in which not-for-profit organizations are impacted by the new law, and will offer insight about how the not-for-profit sector should respond to the new provisions.
When it comes to startup taxes, what do you really need to worry about it?
For startups, there are a number of areas of tax concerns including income taxes, compliance/registration issues, payroll, compensation issues, and sales tax.
In this presentation, from Early Growth Financial Services, we simplify what startups need to know about their tax obligations to stay out of trouble and, hopefully, save some time and money.
Topics covered include:
- The tax implications of your legal entity
- Available tax credits
- Important tax deadlines
- 1099/independent contractors vs employee determination
- Deferring payment of employment taxes
- Dealing with options
- And more
The NFI are responsible for detecting misconduct or fraud across the private and public sector. They have recovered millions of pounds of fraudulent money. This presentation from the IDEA User Groups explains how to use IDEA to catch and prevent fraud.
2017 will likely see substantial changes to the US Tax Code. Currie & McLain explore the potential changes and their impact to business, individuals and estates.
C-Suite Snacks Webinar Series: Tax Structures to Reduce Cost and Improve Comp...Citrin Cooperman
Sign up for our weekly C-Suite Snacks webinars here: https://www.citrincooperman.com/infocus/c-suite-snacks
Our C-Suite Snacks webinar series provides the middle market with brief, strategic, and tactical business improvement information for 30 minutes every week. Join Citrin Cooperman live every Thursday at noon for snack-sized insights for business executives.
Running a business can be quite difficult, and the process of getting things up and running often overshadows other considerations, such as what type of business tax structure you should operate under. During this session, we covered how to structure your business for optimal tax benefits. Key takeaways included:
- Best tax structure for your business
- New insights on tax structure
- Tips to avoid tax traps based on the type of structure
Original air date: Feb. 8, 2018
Recording available at http://www.mhmcpa.com
Administrative, legislative and judicial updates emerge from Washington each quarter that may affect your business. Our free, quarterly webinars provide insight to help prepare you for the tax developments of the most interest to you, your business and other interested stakeholders.
Our Eye on Washington webinars assist CEOs, CFOs, financial executives and advisors, and other interested parties in navigating the complex tax environment. From federal tax reform to IRS guidance and healthcare reform, topics covered will provide the up-to-date information you need to help you plan for the future.
Demystifying SRED and Other Tax Tips for Entrepreneurs - MaRS Best PracticesMaRS Discovery District
It’s tax time again, but MaRS Best Practices series has great news for startups and entrepreneurs! There is a wide range of business incentives available to offset various expenses incurred by entrepreneurial companies, from startups to established companies exporting products or services.
In this session, Welch’s Business Incentives leader, Terry Lavineway, will describe the process that entrepreneurs should employ when identifying and leveraging these incentives and an approach that can maximize access to this source of capital. He will provide detailed information on some of the more significant incentives available, including scientific research and experimental development (SRED) and digital media refundable credits.
Additionally, Bryan Haralovich, Welch’s Technology Service Sector leader, will provide an overview of the income tax compliance requirements imposed on entrepreneurs. This includes what must be filed, the timing of filings and the information required to complete the filings. He will address tax tips such as corporate structure, shareholder planning, international tax considerations and exit planning.
Learn about the key takeaways from the 2020 Legal Trends Report, the industry’s leading study of law firms, lawyers, and legal consumers.
https://landing.clio.com/2020-legal-trends-report.html
Learn how solo law firms should adapt to meet the needs of clients beyond the global pandemic.
As a future beyond the COVID-19 pandemic begins to loom, solo law firms should be asking, what will this mean for the future of legal practice? Lawyers and clients have adopted many new behaviors and new capabilities for remote work, and many of the associated advantages are likely to remain.
Based on highlights from Clio’s Legal Trends for Solo Law Firms report, this session will provide key strategies for adapting to shifts in client expectations.
https://www.clio.com/resources/legal-trends/2021-solo-report/
Original air date: Feb. 21, 2018
Recording available at http://www.mhmcpa.com
The tax reform bill was signed into law on Dec. 22, 2017, bringing sweeping and historic changes to our country’s tax laws. These changes generally are effective in 2018 and impact every taxpayer as well as activities such has mergers and acquisitions (M&A). Businesses and their owners have new and unique considerations to take into account as they optimize M&A decisions under these provisions.
We will focus on proper entity selection, the new net operating loss provisions, the new limitations on deductibility of interest and assessing the impact of the temporary full capital expensing provisions.
You already know how important it is to your clients that you accept online payments. But are you getting the most from your payments provider?
Join two industry experts to go beyond the basics and learn how online payments can accelerate your law firm's growth.
In this webinar, you’ll learn:
Advanced Clio Payments features that provide an end-to-end invoicing and payments solution, without having to switch tools, powered by LawPay
Proven, data-driven ways to increase firm revenue
LawPay's advanced protection services for law firms
How online payments changed one law firm's fortunes completely
https://landing.clio.com/law-firm-payments-masterclass.html
What will the 2019 Federal Budget announcement mean for you?netwealthInvest
Netwealth's Head of Technical Services, Keat Chew, analyses the 2019 Budget announcement to determine key action points for financial advisers and their clients.
Key Takeaways:
- Payroll Taxes
- Transfer Pricing
- Global Intangible Low Taxed Income
- Controlled Foreign Corporation
- Base Erosion and Anti-Abuse Tax
- Covid Impact and Measures
This presentation includes an overview of tax changes from 2012 and what's new in 2013.
For more information about our tax services, visit www.cbiz.com
Tax Changes 2013 / 2014 and Their ImpactPeter Pfister
Peter Pfister, Parter at The Curchin Group, CPAs, shares insight into the tax changes in 2013 and their future impact on businesses and individuals as well as what is likely to happen in 2014.
Join us to learn more about how tax reform impacts nonprofits across the industry. By Congress approving the H.R. 1 Tax Cuts and Jobs Act, it significantly alters the U.S. tax code.
This presentation covers the basics of federal grant accounting and compliance (and why you need to know it), state and local tax and corporate tax issues (even if you're not generating revenue), R&D credits, and more for biotech companies.
GridMate - End to end testing is a critical piece to ensure quality and avoid...ThomasParaiso2
End to end testing is a critical piece to ensure quality and avoid regressions. In this session, we share our journey building an E2E testing pipeline for GridMate components (LWC and Aura) using Cypress, JSForce, FakerJS…
GraphSummit Singapore | The Future of Agility: Supercharging Digital Transfor...Neo4j
Leonard Jayamohan, Partner & Generative AI Lead, Deloitte
This keynote will reveal how Deloitte leverages Neo4j’s graph power for groundbreaking digital twin solutions, achieving a staggering 100x performance boost. Discover the essential role knowledge graphs play in successful generative AI implementations. Plus, get an exclusive look at an innovative Neo4j + Generative AI solution Deloitte is developing in-house.
Essentials of Automations: The Art of Triggers and Actions in FMESafe Software
In this second installment of our Essentials of Automations webinar series, we’ll explore the landscape of triggers and actions, guiding you through the nuances of authoring and adapting workspaces for seamless automations. Gain an understanding of the full spectrum of triggers and actions available in FME, empowering you to enhance your workspaces for efficient automation.
We’ll kick things off by showcasing the most commonly used event-based triggers, introducing you to various automation workflows like manual triggers, schedules, directory watchers, and more. Plus, see how these elements play out in real scenarios.
Whether you’re tweaking your current setup or building from the ground up, this session will arm you with the tools and insights needed to transform your FME usage into a powerhouse of productivity. Join us to discover effective strategies that simplify complex processes, enhancing your productivity and transforming your data management practices with FME. Let’s turn complexity into clarity and make your workspaces work wonders!
Alt. GDG Cloud Southlake #33: Boule & Rebala: Effective AppSec in SDLC using ...James Anderson
Effective Application Security in Software Delivery lifecycle using Deployment Firewall and DBOM
The modern software delivery process (or the CI/CD process) includes many tools, distributed teams, open-source code, and cloud platforms. Constant focus on speed to release software to market, along with the traditional slow and manual security checks has caused gaps in continuous security as an important piece in the software supply chain. Today organizations feel more susceptible to external and internal cyber threats due to the vast attack surface in their applications supply chain and the lack of end-to-end governance and risk management.
The software team must secure its software delivery process to avoid vulnerability and security breaches. This needs to be achieved with existing tool chains and without extensive rework of the delivery processes. This talk will present strategies and techniques for providing visibility into the true risk of the existing vulnerabilities, preventing the introduction of security issues in the software, resolving vulnerabilities in production environments quickly, and capturing the deployment bill of materials (DBOM).
Speakers:
Bob Boule
Robert Boule is a technology enthusiast with PASSION for technology and making things work along with a knack for helping others understand how things work. He comes with around 20 years of solution engineering experience in application security, software continuous delivery, and SaaS platforms. He is known for his dynamic presentations in CI/CD and application security integrated in software delivery lifecycle.
Gopinath Rebala
Gopinath Rebala is the CTO of OpsMx, where he has overall responsibility for the machine learning and data processing architectures for Secure Software Delivery. Gopi also has a strong connection with our customers, leading design and architecture for strategic implementations. Gopi is a frequent speaker and well-known leader in continuous delivery and integrating security into software delivery.
Generative AI Deep Dive: Advancing from Proof of Concept to ProductionAggregage
Join Maher Hanafi, VP of Engineering at Betterworks, in this new session where he'll share a practical framework to transform Gen AI prototypes into impactful products! He'll delve into the complexities of data collection and management, model selection and optimization, and ensuring security, scalability, and responsible use.
Climate Impact of Software Testing at Nordic Testing DaysKari Kakkonen
My slides at Nordic Testing Days 6.6.2024
Climate impact / sustainability of software testing discussed on the talk. ICT and testing must carry their part of global responsibility to help with the climat warming. We can minimize the carbon footprint but we can also have a carbon handprint, a positive impact on the climate. Quality characteristics can be added with sustainability, and then measured continuously. Test environments can be used less, and in smaller scale and on demand. Test techniques can be used in optimizing or minimizing number of tests. Test automation can be used to speed up testing.
A tale of scale & speed: How the US Navy is enabling software delivery from l...sonjaschweigert1
Rapid and secure feature delivery is a goal across every application team and every branch of the DoD. The Navy’s DevSecOps platform, Party Barge, has achieved:
- Reduction in onboarding time from 5 weeks to 1 day
- Improved developer experience and productivity through actionable findings and reduction of false positives
- Maintenance of superior security standards and inherent policy enforcement with Authorization to Operate (ATO)
Development teams can ship efficiently and ensure applications are cyber ready for Navy Authorizing Officials (AOs). In this webinar, Sigma Defense and Anchore will give attendees a look behind the scenes and demo secure pipeline automation and security artifacts that speed up application ATO and time to production.
We will cover:
- How to remove silos in DevSecOps
- How to build efficient development pipeline roles and component templates
- How to deliver security artifacts that matter for ATO’s (SBOMs, vulnerability reports, and policy evidence)
- How to streamline operations with automated policy checks on container images
Maruthi Prithivirajan, Head of ASEAN & IN Solution Architecture, Neo4j
Get an inside look at the latest Neo4j innovations that enable relationship-driven intelligence at scale. Learn more about the newest cloud integrations and product enhancements that make Neo4j an essential choice for developers building apps with interconnected data and generative AI.
LF Energy Webinar: Electrical Grid Modelling and Simulation Through PowSyBl -...DanBrown980551
Do you want to learn how to model and simulate an electrical network from scratch in under an hour?
Then welcome to this PowSyBl workshop, hosted by Rte, the French Transmission System Operator (TSO)!
During the webinar, you will discover the PowSyBl ecosystem as well as handle and study an electrical network through an interactive Python notebook.
PowSyBl is an open source project hosted by LF Energy, which offers a comprehensive set of features for electrical grid modelling and simulation. Among other advanced features, PowSyBl provides:
- A fully editable and extendable library for grid component modelling;
- Visualization tools to display your network;
- Grid simulation tools, such as power flows, security analyses (with or without remedial actions) and sensitivity analyses;
The framework is mostly written in Java, with a Python binding so that Python developers can access PowSyBl functionalities as well.
What you will learn during the webinar:
- For beginners: discover PowSyBl's functionalities through a quick general presentation and the notebook, without needing any expert coding skills;
- For advanced developers: master the skills to efficiently apply PowSyBl functionalities to your real-world scenarios.
Securing your Kubernetes cluster_ a step-by-step guide to success !KatiaHIMEUR1
Today, after several years of existence, an extremely active community and an ultra-dynamic ecosystem, Kubernetes has established itself as the de facto standard in container orchestration. Thanks to a wide range of managed services, it has never been so easy to set up a ready-to-use Kubernetes cluster.
However, this ease of use means that the subject of security in Kubernetes is often left for later, or even neglected. This exposes companies to significant risks.
In this talk, I'll show you step-by-step how to secure your Kubernetes cluster for greater peace of mind and reliability.
In his public lecture, Christian Timmerer provides insights into the fascinating history of video streaming, starting from its humble beginnings before YouTube to the groundbreaking technologies that now dominate platforms like Netflix and ORF ON. Timmerer also presents provocative contributions of his own that have significantly influenced the industry. He concludes by looking at future challenges and invites the audience to join in a discussion.
Threats to mobile devices are more prevalent and increasing in scope and complexity. Users of mobile devices desire to take full advantage of the features
available on those devices, but many of the features provide convenience and capability but sacrifice security. This best practices guide outlines steps the users can take to better protect personal devices and information.
2. • Effective for sales occurring on or after July
31, 2013:
– Not if occurred before, but not paid until after July 31, 2013
• Sales tax of 6.25% on qualified computer
services
• Services must be a “trade or business” of the
vendor to be taxable
• Sales must be to a third party
2
3. • Computer system design services
• Planning, consulting, designing, of new
computer systems (i.e. integrating hardware
with software)
• Prewritten software (i.e. Microsoft Office,
MacAfee Antivirus, QuickBooks, etc.)
• Website design (if using open source code,
i.e. Java)
3
4. • Data access/processing services/disaster
recovery (i.e. Database)
• Information management systems
• Consulting/evaluation services on existing
systems (i.e. data migration)
• Training on modified software/technical
support (broken out on invoice)
• Website design/hosting (if using customized
code to create website)
4
5. • Vendor located in MA and purchaser goes to
vendor for service
• Vendor is aware of purchases located within
MA (i.e. Invoice)
• Does not matter if software will be “hosted”
outside of MA
• MPU (multiple points of use) – Certificates
should be obtained by purchaser if used all
over the country and tax will only be on
purchase of sale allocated to MA purchase
5
6. • 830 CMR 64H.13
• TIR 13-10
• FAQ’s – The new computer and software
services tax effective July 31, 2013 (see
handout)
6
7. • http://www.mass.gov/dor/all-taxes/sales-and-use/
• Massachusetts WebFile System allows electronic
filing and payment of Sales/Use returns
• Need to set up account, if not already created
• Account Management/Manage Business
Locations/Tax Types to add Sales/Use Tax to
existing WebFile account
7
8. 8
• Resale Certificates should be collected if no
sales tax charged to purchaser.
• Returns are due even if $0 balance due to
avoid potential DOR inquiry
Amount
Collected
Return Requirement Due Date
> $100 Annually (Form ST-9A) January 20th
$101 - $1,200 Quarterly (Form ST-9Q or Form
STS-Q for Services)
4/20;7/20;10/20;1/20
< $1,201 Monthly (Form ST-9 or Form
STS-M for Services)
20th of each
subsequent month
9. 9
• Establishes Statute of Limitations:
– 3 year period
• Reduces Penalties and Interest:
– Late Filing Penalty = 25% Max
– Late Payment Penalty = 25% Max
– Interest = Fed STR + 4%
• Shows Compliance with Tax Laws:
– Gross Negligence = Additional 20%
– Willful Evasion = $10,000 Max Fine
10. • 2013 top rate increase for 35% -
39.6%
• Phase out of itemized deduction if
AGI is over $300,000 (MFJ)
– 3% of AGI
• Phase out of personal exemption if
AGI is over $300,000 (MFJ)
10
11. 11
An employee is liable for additional Medicare tax if the
individual’s wages, other compensation, or self-
employment income exceeds the threshold for his/her
filing status (does not include income from S-
Corporation)
First $200,000
($250,000 Married)
Employer/Employee
All Remaining Wages
Employer/Employee
Current Law 1.45%/1.45% employed
2.9% self-employed
1.45%/1.45% employed
2.9% self-employed
2013 Tax Increase 1.45%/1.45% employed
2.9% self-employed
1.45%/2.35% employed
3.8% self-employed
12. • Employers are required to withhold
additional Medicare tax on wages or
compensation it pays to an employee in
excess of $200,000 in a calendar year in the
actual pay period in which it pays wages in
excess of $200,000 to an employee
• There is no requirement that an employer
notify its employee at the time of increased
withholdings
• There is no employer match for this
additional Medicare tax
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13. 13
• Beginning in 2013, certain investment
income will be subject to an additional 3.8%
surtax
• The 3.8% tax is imposed on the lesser of:
– Net Investment Income (NII) or
– The excess of Modified Adjusted Gross Income
(MAGI) over a certain threshold amount
• Tax imposed on 1040 return, not through
payroll
14. 14
• What are the “thresholds”?
• The threshold amount for a tax year depends
on your filing status
Filing Status Threshold
Married filing jointly $250,000
Single, Head of
Household
$200,000
Married filing separately $125,000
15. 15
• What is Net Investment Income (NII)?:
– Category #1: Gross income from interest,
dividends, annuities, royalties and rents
– Category #2: Gross income from a passive
activity (IRC Section 469 “materially”
participation rules)
– Category #3: Net taxable gains (i.e. Capital
gains, Section 1231 gains)
16. • What is NOT included in Net Investment
Income?:
– Wages, salary and other compensation income;
– Income on the exercise of compensatory options;
– Income on the vesting of restricted stock;
– Qualified retirement plan distributions
– Non-passive S-Corp and LLC income
– Municipal bond interest
***All of these however are included in Modified
Adjusted Gross Income (MAGI)***
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17. • Example: Single taxpayer with NII of $40,000
and business income of $160,000 – He
received a $50,000 retirement plan
distribution at year end
W/OUT $50K DISTRIB WITH $50K DISTRIB
MAGI = $200K MAGI = $250K
THRESHOLD = $200K THRESHOLD = $200K
EXCESS = $0 EXCESS = $50K
NII = $40K NII = $40K
SUBJ TO 3.8% = $0 SUBJ TO 3.8% = $40K
17
18.
19. Steven T. Buccigross, CPA
Partner
StevenB@fdcpa.com | 617.456.2443
Mr. Buccigross is a partner in Feeley & Driscoll’s audit practice with extensive experience serving as
engagement manager for several clients in the following industries: professional services, not-for-profits,
manufacturing and distribution, construction, software and private equity funds. Steve has a BS in Business
Administration from Bryant University. He is a member of the Massachusetts Society of Certified Public
Accountants and the American Institute of Certified Public Accountants. Prior to rejoining Feeley & Driscoll,
Steve was a manager with a national accounting firm in the audit practice and served clients across several
industries. He spent time serving as practice monitor of the National Office of Risk Management where he
developed and performed testing procedures to monitor the firm’s functional areas, which included
leadership, ethics, engagement acceptance, human resources, engagement performance and monitoring. In
addition, Steve has taken part in the quality control monitoring of audit engagements including interoffice
inspections. Steve serves on the Board of Directors for a local non-profit, ARTMORPHEUS, which connects
artists in all disciplines with the practical skills, entrepreneurial knowledge and services that will enable them
to succeed.