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In Part 1, we talked about what questions should be answered to help frame the valuation. Identifying the purpose, perspective, and audience will help you establish the type of valuation needed and the appropriate level of effort.

For employers with under 50 full time equivalents, June 30, 2015 is the deadline for transitioning employees over to the SHOP marketplace or other insurance that meets the market reform requirements of the Affordable Care Act.

Governor Nixon recently signed a bill creating a tax amnesty program and other tax provisions. This program provides amnesty for penalties, additions to tax and interest on unpaid income, sales, withholding, and franchise taxes through December 31, 2014, if paid in full during the amnesty period of September 1, 2015 through November 30, 2015.

Governor Nixon, on May 6, 2015, signed into law Senate Bill 19 which clarified an existing statute to allow all Missouri companies, including those receiving income from sources other than the sale of tangible personal property, to use the single-sales factor apportionment election enacted in July 2013.
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