O'Connor Davies CPAs

oconnor davies new york cpa firm ny cpa firm o'connor davies new york city nyc cpa firm stamford cpa firm affordable care act nj cpa firm retirement plan audits 401k plan auditor new jersey cpa firm corporate fraud nonprofits obamacare hurricane sandy nonprofit cpa firm nonprofit revitalization act new york pcori fee patient protection and affordable care act new york accounting firm reinsurance fee alternative simplified credit (asc) asc election research tax credit adp test actual contribution percentage actual deferral percentage 401 auditor plan errors internal controls 401k auditor ny health plan transition policy rehabilitation doctrine new capitalization regulations corporate tax incentives california competes nj voluntary disclosure initiative irs notices atra irs notice 2013-74 roth rollovers irs form w-2 irs form 550 whistleblower policy ny nonprofits eft fraud midyear reduction contributions safe harbor plans non discrimination testing 403b auditors 401k auditors business valuations contracting medicaid long term care medicaid lease accounting a-133 audits rembursement update skilled nursing facility information security hipaa substantial nexus corporate tax plan casualty loss deduction hurricane sandy victims tax relief capitalization rules lost nonprofit status nonprofit fraud management executive compensation reform act definition of accredited investor single family offices trends in fund upstarts jobs act general solicitations in placement offerings offshore financial asset fatca r&d tax credit irs form 8955 annual registration statement patient-centered outcomes research institute hurrcane sandy relief deferred compensation plans 403b plans benefit plan compliance section 501(c) employee benefit planb deferred compensation plan irs 403(b) plan audits irs epcrs guidance voluntary correction program irs rev. proc. 2013-12 irs form 5500 employee benefit plans irs form 5558 welfare plan audits