Podcasts and videos

10Minutes on trust and transparency
Recent economic crises, combined with greater reliance on outside agencies, are driving the need for increased transparency. Steve Del Vecchio discusses the steps companies are taking in an effort to restore, sustain and enhance trust in their businesses — and how those efforts are giving companies a leg up on the competition.

10Minutes on managing diversity
This podcast, hosted by John Verderese and Reggie Butler, provides PwC's insights on how forward-thinking leaders must make diversity a business imperative and take steps at the institutional level to create an environment of equal access and opportunity. The benefits for such investment are real, and they touch every area of the business by potentially resulting in greater agility, better market insight, stronger customer and community loyalty, innovation, and improved employee recruitment and retention.

10Minutes on rethinking pivotal talent
Companies can no longer rely on traditional practices and reactive cost cutting measures. To survive and succeed through this economic downturn, boardrooms need to identify what their business and employees should to be doing differently to ensure they are in a strong and agile position for the future.

10Minutes on data and identity theft
In this podcast, Data and Identity Theft professionals from PricewaterhouseCoopers' managing Security practice, Mark Lobel, Fred Rica, and Mike Cunning, discuss key risk indicators of Data and Identity Theft vulnerability and explain why having strong data safeguards in place can help secure a company's reputation, competitiveness, and financial well-being.

1st Q 2010 Podcasts:

Setting Standard Update with Greg McGahan, Partner

Emerging Issues for the first quarter with Tom Barbieri, Accounting Consulting Partner

Tax Matters for the first quarter, Ed Abahoonie, Partner

SEC Update with Beth Paul, Partner

IFRS update with John Barry, US IFRS Leader

4th Q 2009 Podcasts:

FASB update with Jan Hauser, Partner

Relevant issues going into year-end with Debbie O'Connell, Partner, and Jennifer Spang, Partner

XBRL update with David Sharpe, US XBRL leader

Corporate governance update with John Barry, US Corporate Governance leader

Forensics' corporate intelligence (November, 2009)

Key findings of the Korpacz Real Estate Investor Survey^™ (October,2009)

Bridge loans with warrants (July, 2009)

Key findings of the Korpacz Real Estate Investor Survey^TM (June, 2009)

Trends in investment performance (June, 2009)

International tax (May, 2009)

Asset managers: Privacy regulation (MA 201) and governance (May, 2009)

Distressed debt in private equity (March, 2009)

Sustainable cost management (February, 2009)

Fund of funds valuation (February, 2009)

Investment company financial reporting considerations resulting from the current market environment (December, 2008)

New FASB disclosure standards related to derivatives: FASB Statement No. 161 & FASB Staff Position 133-1 and 45-4 (October, 2008)

Valuation issues impacting investment management entities (September, 2008)

IFRS and investment funds: The wave of the future?

Trust and Transparency
Recent economic crises, combined with greater reliance on outside agencies, are driving the need for increased transparency. Steve Del Vecchio discusses the steps companies are taking in an effort to restore, sustain and enhance trust in their businesses — and how those efforts are giving companies a leg up on the competition.

Combating corruption and the FCPA
This PwC podcast offers a discussion of the FCPA and how greater enforcement of the Act is impacting the business strategy of large multinational businesses.

Straight talk: Looking at health system disaster preparedness
In this podcast, Modern Healthcare and PricewaterhouseCoopers present "Straight talk," about the steps health executives should take to ensure an effective response to a disaster.

Behind the numbers: Medical Cost trends for 2009
To those two age-old certainties, death and taxes, we can now add a third, rising healthcare costs – or can we?

HealthCast 2020: Creating a sustainable future
In this podcast, PwC discusses trends in healthcare and transferable lessons learned from around the world.

Health system disaster preparedness
In this podcast, PricewaterhouseCoopers health industry leaders, Dr. David Levy and Dr. Peach Taylor discuss how to develop an integrated approach to health system disaster preparedness.

Pharma 2020 podcast: The vision: Which path will you take?
The Pharma 2020 report highlights a number of issues that will have a major bearing on the industry over the next 13 years. Here you can listen to Simon Friend, global pharmaceutical and life sciences leader and Steve Arlington, global pharmaceutical and life sciences advisory services leader discuss some of the key highlights of this Pharma 2020 podcast.

Business continuity management
Phil Samson discusses the importance of a business continuity strategy and how an organization can prepare all aspects of the business - people, processes and technology - to withstand an unexpected business disruption.

Combating corruption and the FCPA
This PwC podcast offers a discussion of the FCPA and how greater enforcement of the Act is impacting the business strategy of large multinational businesses.

Becoming a risk resilient organization - the 5 continuous stages
The alignment of risk and performance has become a business imperative. Joe Atkinson, Leader of PwC's US Risk practice, discusses the 5 stages for truly integrating risk and performance to achieve risk resilience in your organization.

Federal tax

Navigating the Schedule H of the redesigned Form 990 for hospitals
In this podcast, members of PwC's Exempt Organizations and Healthcare Tax Services practice, Rob Friz and Laura Parello, discuss the background and structure of Schedule H, highlight some of its key features, and alert listeners to important planning steps that can be taken now in order to prepare organizations for a smooth transition to Schedule H compliance.

The R&D tax credit: Exploring your opportunities
In this podcast, PricewaterhouseCoopers partners Jim Shanahan, a national issue specialist on the R&E credit, and Kendall Fox, leader of the national research tax credit consulting practice tackle concerns raised by the IRS regarding substantiation requirements for claiming the credit, and explore the planning opportunities and benefits associated with electing the new alternative simplified credit.

Life in the fast lane: Accelerating the use of research and AMT credits
In this podcast, members of PwC's federal tax services team, Darrell Poplock and James Liechty examine the rules of section 168(k)(4), discuss several nuances of this provision, and provide listeners with an understanding of how this opportunity may apply to their company's specific facts and circumstances.

Play it again: The extension of bonus depreciation
In this podcast, members of PwC's Federal Tax Services team, Darrell Poplock and James Liechty, take a fresh look at bonus depreciation as they discuss the history of the provision, recent legislative actions shaping the extension of bonus, and which taxpayers and property qualify, as well as some of the common issues and challenges that companies should be aware of when approaching bonus depreciation.

Focusing on liquidity: Leveraging IRS tax refund strategies
In this podcast, specialists from PwC's IRS Service Team, Kevin Brown, Janice Flood, and Rich Witkowski explore two approaches that corporate taxpayers can use to help them quickly avail themselves of usable cash — Filing a Form 4466 to obtain a refund of excess estimated tax payments and leveraging a Form 1139 to carry back a net operating loss.

Final loss disallowance regulations: When one rule is not simple
The IRS has recently issued the consolidated tax return regulations containing the Unified Loss Rule (ULR). The ULR was issued as one of the latest developments in the IRS' effort to limit taxpayer's ability to claim uneconomic tax losses. The ULR articulates a single framework for taxpayers to determine their allowable loss on the transfer of subsidiary stock. Unlike previous loss disallowance regimes, the ULR is also of great importance to buyers, as it potentially limits loss duplication by reducing the tax attributes of the target corporation. In this podcast, members of PwC's mergers and acquisitions practice provide an overview of these complex rules by highlighting when the ULR may apply, how it may impact taxpayers, and what areas may warrant further consideration as a result of the issuance of this guidance.

Reducing risk: Section 1441, the IRM, and the impact on financial institutions and multinational entities
During this podcast, panelists from PwC's IRS Service Team provide insight on why the IRS has made this a Tier I issue and why they wrote the IRM, identify key areas where IRS revenue agents are likely to review, discuss IRS enforcement and compliance efforts associated with Form 1042 examinations with respect to multinational companies, highlight the primary industries identified by the IRS as being likely to have compliance failures, and outline key items that withholding agents should review to assess their own level of compliance.

Solving the mystery of IRS interest computations
The IRS is, at times, not very good at computing interest related to tax accounts. This may create significant refund opportunities for many taxpayers. Understanding the interest computations performed by the IRS, recognizing the errors that the Service most often makes, and periodically reviewing your tax accounts to identify these errors may help your company recover overpaid underpayment interest and/or additional overpayment interest — potentially large interest amounts that you may not be aware you are entitled to receive.

Globalization and the IRS response: What multinational companies need to know
In today's international marketplace, increasing globalization has created a number of challenges for multinational companies. Ever-increasing fiscal demands, competitive pressures, and regulation transparency and disclosure all contribute to an environment of tax risk and exposure. Furthermore, the IRS is more involved in the international arena by collaborating with taxing authorities in various treaty countries, sharing audit techniques, and exchanging tax information.

The outlook for tax legislation affecting tax-exempt organizations
PwC Exempt organizations tax services (EOTS) director Travis Patton and legislative and regulatory specialists Ed McClellan and Andrew Prior discuss the outlook for federal tax law changes in 2008 and beyond that could affect tax-exempt organizations.

The redesigned Form 990: Planning ahead
PwC Exempt organizations tax services (EOTS) practice managing director Howard Schoenfeld and director Laura Parello highlight key issues that organizations should be aware of regarding the redesigned Form 990.

Tax-exempt bonds post-issuance compliance: What you should know
In this podcast, PwC national tax services exempt organization’s partner Rob Friz and managing director Kaye Ferriter highlight key issues that organizations should be aware of regarding post-issuance compliance, including: documentation, record retention, private use, and arbitrage rebate. In addition, the speakers provide an overview of the current IRS focus on post-issuance compliance.

Penalties on the horizon: Complying with Section 1441
In this podcast, members of PwC's IRS service team, Maria Murphy, John Manton, and Candace Ewell, as well as Ben Van Vort, a member of PwC's advisory practice, share insights into the IRS increased focus on section 1441 compliance, penalties and what to expect, some practical ways that companies can more efficiently comply with the IRS policies in this area, and options for when compliance failures occur.

Risks ahead: The codification of the economic substance doctrine
In this podcast, PwC's legislative and regulatory services group partners Brian Meighan, Gray Fontenot, and Ed McClellan share insights into the history of the doctrine, its key features, and an overview of what changes can be found in the Finance Committee's revised proposal. In addition, the panel offers thoughts on the future of the doctrine and the implications it could have on corporate taxpayers on a go-forward basis.

High flying: The entertainment use of business aircraft
In this podcast, PwC fringe benefit and accounting methods practice members Rick Farley and Mathew Abraham share insight into the regulatory developments surrounding this issue, provide analysis on methods of imputing income to employees for personal use of aircraft, and identify the latest developments that are likely to change how company employees are affected when using corporate aircraft for personal entertainment use.

State and local tax

Apportionment trends: The impact of states' evolving formulas
In this podcast, PwC speakers Ken Turner, Michelle Zahler and Kelly Brown discuss the complexities associated with the sourcing of income, effective practices for operating under these new apportionment regimes, and how they affect a variety of industries.

Motoring on: Michigan business tax update
Michigan enacted a two-pronged tax, The Michigan Business Tax (MBT), that replaced the Single Business Tax (SBT) at the end of 2007. This "hybrid" tax is imposed on both a taxpayer's modified gross receipts and business income, institutes unitary combined reporting, and includes economic nexus standards. In this podcast, PricewaterhouseCoopers partner Greg Nowak and director Eric Burkheiser discuss some of the key changes the legislature has considered during the current session and the Department of Treasury's interpretations of the new tax.

Federal tax regulations affecting state employment tax filings: What companies need to know
In this podcast, speakers Walter Paul, partner and national leader of the PwC employment tax practice and Terry Phillips, a partner and leader of the east coast employment tax practice provide an overview of the federal legislation, discuss the impact on state obligations, and highlight steps companies should take to ensure compliance with the regulations.

New York: Insight into the Empire State's new combined reporting regime
In this podcast, presenters Jack Kramer, Jonathan Robin and John Verde provide insight, analysis, and explain the implications of the mandatory combined reporting provisions--including the implications of New York City's lack of conformity to these new rules.

Financial service industry under the microscope: State tax challenges in a changing environment
In this podcast, state and local tax financial services leader Michelle Zahler leads a panel discussion that provides insight and analysis on state legislative and controversy developments facing the industry focused on income/franchise and gross receipts taxation. Panelists Jane Steinmetz, Brian Rebhun and Archana Warner address state audit issues, explain the impact of recent cases and rulings, the potential impact of legislation on the industry, and provide some best practices the industry can employ when affected by these developments.

Michigan: Motoring past the single business tax
In this podcast, Michigan House Representative and chairman of the Michigan House Tax Policy Committee Steven Bieda and PricewaterhouseCoopers' Michigan state and local tax leader Greg Nowak address Michigan's new two-pronged tax, based on modified gross receipts and business income, that will replace the single business tax at the end of 2007.

On the Hill: Congress addresses state taxation
In this podcast PricewaterhouseCoopers (PwC) state and local tax specialists Bryan Mayster and Ferdinand Hogroian, as well as Don Longano, a partner in PwC's legislative and regulatory practice, discuss four legislative proposals: Internet tax moratorium; streamlined sales tax; business activity tax; and non-resident withholding proposal, within the framework of the 110th Congress.

Lifting the fog: State tax issues associated with FIN 48
This podcast highlights current taxpayer challenges and practical implementation considerations related to FIN 48.

Transfer pricing

Reporting road map: Navigating transfer pricing issues related to FIN 48
PricewaterhouseCoopers tax accounting and controls leader Dean Schuckman, assurance partner Jim Geary, and transfer pricing partners Katherine Treasure and Joe Andrus help pave the way through a discussion of the complexities inherent in transfer pricing, including accounting and disclosure requirements, unit of account determination, measurement considerations, and assessing competent authority across jurisdictions.

Human resources

Health and wellness touchstone survey
In this podcast, William Rosenberg and Hollie Bialek talk with Employee Benefits Adviser about the key findings from PricewaterhouseCoopers' first-ever Health and wellness touchstone survey.

Review of the rules on executive compensation disclosure
December 22, 2006, the Securities and Exchange Commission published sweeping rules governing the disclosure of executive and director compensation. Since then, companies have been scrutinizing their executive compensation policies and processes through data management, risk management and internal control frameworks. Carl Weinberg, Charlie Wheeler and Andrew Katsoudas, professionals in PwC's human resource services practice, share knowledge and key learnings that we’ve seen after the initial implementation process, focusing on a few critical areas where they have seen things go right and/or wrong.

Deferred compensation: How will the final 409A regulations affect your organization?
Bill Dunn, a partner in PricewaterhouseCoopers' (PwC's) Human resource services practice, is joined by Susan Lennon and Anne Waidmann from our Washington national tax services practice, to highlight the key issues surrounding these regulations including short-term deferral rules, the treatment of stock options under 409A, separation pay and how to meet these new requirements in time.

International assignments

Addressing changes to taxation of foreign nationals in UK
The UK Finance Bill 2008 will result in radical changes to the taxation of foreign nationals in the United Kingdom, the "resident, non-domiciled population". These changes are the most significant changes to this aspect of the UK tax system in 90 years. A substantial amount of work with Her Majesty's Revenue and Customs (HMRC) has been performed by PricewaterhouseCoopers in respect on the practical implications of this new law and how it will impact on foreign nationals working in the United Kingdom.

Saratoga

Saratoga human capital effectiveness survey
The annual report reveals hundreds of metrics and thousands of unique benchmarks focused on productivity, turnover, staffing, labor cost, training, and HR cost and structure

Driving retention through a better exit strategy
Saratoga professionals Scott Pollak and Robert Tate provide professional knowledge on the differences between an exit interview and an exit survey; they share some real world examples on how the proper exit survey strategy has helped a number of clients; and they discuss best practices on how to leverage a strategic combination of exit interviews and exit surveys to improve the overall exit strategy process.

Technology executive connections

Going green: sustainable growth strategies

Exploiting intellectual property in a complex world

Successful strategies for talent management