Identifying an employer’s highly compensated employees is crucial to the administration of qualified retirement plans, as well as 403(b) plans that provide employer contributions. This post provides ...

The Governmental Accounting Standards Board released new guidance Wednesday to provide a unified accounting treatment for compensated absences of state and local government employees and simplify the ...

The University of Nevada, Reno encourages its faculty and staff to use their professional expertise to advance and communicate knowledge through interaction with the public, the community, and ...

State and local government accounting for employees’ vacation time and other forms of paid leave would change under a proposed standard GASB issued Wednesday. Leave benefits for many state and local ...

Working and living under COVID-19 restrictions, many employees have deferred vacation and sick days until restrictions are likely to be lifted, resulting in perhaps the greatest buildup of liabilities ...