Tariff relief for Swiss-origin generic drugs: What importers need to know

by RSM US LLP | Dec 22, 2025

Insights and Resources < Back to Insights and Resources Tariff relief for Swiss-origin generic drugs: What importers need to knowARTICLE | December 22, 2025Authored by RSM US LLP Executive summary: Swiss-origin generic pharmaceuticals now exempt from reciprocal...

Tax Court holds extensively documented notes are not debt

by RSM US LLP | Jul 10, 2025

Insights and Resources < Back to Insights and Resources Tax Court holds extensively documented notes are not debtARTICLE | July 10, 2025Authored by RSM US LLPExecutive summaryAs company structures continue to grow more complex and more transactions occur that are...

Navigating tariffs and supply chain challenges in construction

by RSM US LLP | Jun 16, 2025

Insights and Resources < Back to Insights and Resources Navigating tariffs and supply chain challenges in constructionARTICLE | June 16, 2025Authored by RSM US LLPTariffs and rising prices will impact segments of the construction industry differently, but no sector...

Bill limits SALT deductions for some financial and professional services firms

by RSM US LLP | May 26, 2025

Insights and Resources < Back to Insights and Resources Bill limits SALT deductions for some financial and professional services firmsARTICLE | May 26, 2025Authored by RSM US LLPExecutive summary: Congress may change SALT deductions and restrict PTET electionsThe...

IRS clarifies exclusions from remuneration for section 4960 excise tax

by RSM US LLP | Apr 18, 2025

Insights and Resources < Back to Insights and Resources IRS clarifies exclusions from remuneration for section 4960 excise taxARTICLE | April 18, 2025Authored by RSM US LLPExecutive summaryOn April 11, 2025, the IRS released Chief Counsel Advice (CCA) 202515014,...