A spousal rollover IRA has certain estate planning benefits, but this option generally is available only if your spouse names you as the IRA’s beneficiary.

Now that fewer employees are commuting to work, employers may need to review the rules and viability of existing qualified transportation fringe benefit plans.

Have you created a viable succession plan for your business? This daunting task can be made easier by choosing the right perspective.

Making subjective accounting estimates would be a lot easier if you had a crystal ball or a time-travel machine. In the absence of such tools, managers and auditors may need to adjust their mindsets for market volatility.