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Logan Kowcheck

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403(b) Universal Availability Requirements under Scrutiny by IRS

A qualified 403(b) plan must satisfy the universal availability requirement with respect to elective deferrals. That means that all employees of the employer

Is Your Royalty Check Correct?

Have you received your oil and gas royalty check and questioned the accuracy of the production, price or expenses listed on the production statement? If

The End of an Era – LIBOR Interest Rate

The London interbank offered rate (LIBOR) is arguably one of the most important numbers in the finance world. You can find it within most variable-rate

PCAOB Adopts New Standard on Auditing Accounting Estimates

The Public Company Accounting Oversight Board (PCAOB) adopted a new standard on auditing accounting estimates. The standard is in response to the increasing

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ASU 2016-02: How the Lease Standard Will Impact Drilling Companies

On February 25, 2016, the Financial Accounting Standards board (“FASB”) issued ASU 2016-02 on leases, which is effective for calendar periods

Revenue Recognition- Member Owned Private Organization

In May 2014, the Financial Accounting Standards Board issued Accounting Standards Update (ASU) 2014-09, Revenue from Contracts with Customers (Topic 606),

Rewind: Schneider Downs Energy and Natural Resources Industry Group 2017 Recap

Schneider Downs’ Energy and Natural Resources Industry Group provides specialized financial advice and services to our clients in the oil and gas,

Hedge Accounting Changes

Companies have indicated that the hedge accounting requirements in current guidance sometimes prevent companies from properly recognizing the economic

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New Changes to the Premium Amortization Period on Callable Debt Securities

The Financial Accounting Standards Board issued guidance targeting the treatment of premiums for callable debt securities; however, the treatment of discounts

New Legislation Could Impact the Definition of a “Stripper Well”

The Pennsylvania Commonwealth Court decision that defined the threshold of low-producing “stripper wells” could cost state and local governments

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