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A Better Way to Gauge Profitability

EXECUTIVE SUMMARY Return-on-equity (ROE) is the correct profit metric to evaluate the performance of a business. However, the primary emphasis on financial ratio analysis must be on operating performance. The “advanced” version of the DuPont model remedies the original model’s failure to cleanly separate the effects of operating and financing...

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RETIREMENT

Meet the guest editors

We invited four CPA financial planners to help develop features for this issue, which focuses on key retirement planning issues for individuals and business.

PERSONAL FINANCIAL PLANNING
Help clients balance retirement and education planning

Help clients balance retirement and education planning

Clients will naturally want to help their children afford higher education, but it’s important that they not jeopardize plans for retirement by doing so. Here are some general principles to keep in mind as you advise families faced with these complex decisions.

TAX
Congress enacts tax reform

Congress enacts tax reform

Congress enacted tax reform legislation in December that will affect all taxpayers. Changes include new tax rates, modified credits and deductions, and a host of other amendments.

SPONSORED REPORT

Be prepared for tax season early

Our expert tax report highlights the important issues that tax preparers and their clients need to address for the 2024 tax year. Stay informed and proactive with guidance on critical tax considerations before year-end.