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Kevin Blada, CPA, Author at Delap CPA

10 Jan

Taking a Fresh Look at Medical Malpractice Liabilities

January 10, 2019 | By | No Comments

At one point or another, it’s likely to happen to any healthcare organization: a patient files a medical malpractice claim.  The first order of business is usually a call to your attorney and malpractice insurance carrier.  But what about a call to your accounting department?  Is there even an accounting implication when a malpractice claim […]

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27 Dec

Financial Institutions: Don’t Ignore the New Revenue Recognition Standard Because It Lacks Interest

December 27, 2018 | By | No Comments

Back in 2014, the Financial Accounting Standards Board (FASB) issued ASU 2014-09, Revenue from Contracts with Customers, which created a new section in the FASB’s Accounting Standards Codification: ASC Topic 606 (ASC 606). Prior to the establishment of ASC 606, the revenue recognition guidance in GAAP consisted of some broad revenue recognition concepts, along with […]

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24 Sep

What is a Target Date Retirement Fund, Anyways?

September 24, 2018 | By | No Comments

September 21, 2018 — “I just put all my money in this target date retirement fund.” I hear this all the time when the topic of 401(k) investments comes up. But what does a target date fund actually do? When I quiz those same folks, I usually get the following two responses: You just pick […]

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21 Apr

Benchmarking Your Firm’s Employee Benefit Plan

April 21, 2014 | By | No Comments

Are the fees paid by your company’s 401(k) plan reasonable? Consider the following: • In August 2013, a U.S. District Court ordered a 401(k) plan’s fiduciaries to restore $321,000 to plan participants after concluding that the fiduciaries breached their fiduciary duties and paid excessive service provider fees to the plan’s third-party administrator. • In July […]

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14 Apr

Employee Benefit Plans & Responsibilities of Plan Fiduciaries

April 14, 2014 | By | No Comments

Employers who sponsor employee benefit plans – such as 401(k) and other retirement plans – have a powerful tool to help attract and retain talented people, to aid employees in investing for their retirements, and to potentially obtain tax benefits for both the employer and employee. However, administering a retirement plan and managing its assets […]

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