Publications

Explore our publication library for in-depth analysis, detailed research, and our perspective on key topics that help private companies and individuals manage and grow their business and wealth.

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2015 Guide to tax and wealth management 2015 Guide to tax and wealth management
PwC's 2015 edition of Managing Your Wealth offers guidance on strategic tax planning, managing your portfolio, charitable giving, estate and gift planning, business succession planning and other wealth management topics.
>Trendsetter Barometer™ Q3 2014 — Private companies report higher profitability and greater risk appetite as they head into year-end Trendsetter Barometer® Q3 2014 — Private companies report higher profitability and greater risk appetite as they head into year-end
In the quarter running up to the midterm election, private companies remained intent — if not bullish — on growth, felt good about the US economy, and signaled greater risk appetite. And decidedly more of them reported profitability increases than we’ve seen in quite some time. Even so, wage hikes and hiring remain modest at Trendsetter companies, and the world economy is giving them pause. Read our survey report to hear what else is on private companies' minds.
Cyber attacks on the rise Cyber attacks on the rise: Are private companies doing enough to protect themselves?
Cybercriminals are increasingly targeting midmarket companies and startups in hopes of easy access. The cost to a business can be high, ranging from financial loss to reputational damage. With heightened awareness, private companies can fight back.
Building or renewing your board Building or renewing your board
More and more family businesses are interested in corporate governance today. Many want to understand the value a board brings, and how to evolve their board to provide that value. This publication is the second in a series about family business corporate governance.
What is a board's role in family business? What is a board's role in family business?
More and more family businesses are interested in corporate governance today. Many want to understand the value a board brings, and how to evolve their board to provide that value. This publication is the first in a series about family business corporate governance.
Employee financial well-being and retirement survey: 2014 results Employee financial well-being and retirement survey: 2014 results
PwC's Financial Wellness Survey tracks the financial and retirement well-being of working American adults nationwide.
Realizing shareholder value: Private company exit strategies Realizing shareholder value: Private company exit strategies
We have created this series, Realizing shareholder value: Private company exit strategies, to guide privately-held business owners in the development and execution of an effective exit strategy. This, the first installment, explores the framework for developing an effective exit strategy—setting the appropriate objectives and understanding the importance of effective and early planning.
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Top publications

Each quarter, PwC's Private Company Trendsetter Barometer tracks the business issues and best practices of America’s leading privately held businesses.

Trendsetter Barometer™ — Private companies report higher profitability and greater risk appetite as they head into year-end Trendsetter Barometer® Q3 2014 — Private companies report higher profitability and greater risk appetite as they head into year-end
In the quarter running up to the midterm election, private companies remained intent — if not bullish — on growth, felt good about the US economy, and signaled greater risk appetite. And decidedly more of them reported profitability increases than we’ve seen in quite some time. Even so, wage hikes and hiring remain modest at Trendsetter companies, and the world economy is giving them pause. Read our survey report to hear what else is on private companies' minds.
 
Trendsetter Barometer™ — Private companies outperform the economy but plan to hire just a little Trendsetter Barometer® Q2 2014 — Private companies outperform the economy but plan to hire just a little
Cruising into summer, private companies told us they felt optimistic about the economy and their revenue prospects. Our survey shows that capital spending is up among these businesses, while their concern about headwinds is down. But it’s not all blue skies – headcount increases remain low as companies struggle to find workers with the right skills and contend with rising wage pressure. Read our report to hear what else is on private companies' minds.
 
Trendsetter Barometer™ Q1 2014 — Private companies' optimism fuels growth plans, including renewed interest in M&A Trendsetter Barometer® Q1 2014 — Private companies' optimism fuels growth plans, including renewed interest in M&A
In the first quarter of this year, we spoke to 214 private-company leaders about what they envision for the next 12 months. Trendsetter CEOs told us their optimism about the US economy is at a three-year high, they expect to outperform GDP forecasts, and their expansion plans are picking up steam. Read our report to hear what else they're planning for the year ahead.

Trendsetter Barometer archive

Growing Your Business™ discusses the opportunities and challenges that leaders of privately owned businesses face, suggesting ways they can make the most of both.

Cyber attacks on the rise: Are private companies doing enough to protect themselves? Cyber attacks on the rise: Are private companies doing enough to protect themselves?
Cybercriminals are increasingly targeting midmarket companies and startups in hopes of easy access. The cost to a business can be high, ranging from financial loss to reputational damage. With heightened awareness, private companies can fight back.
2014 CEO Survey: A private-company perspective 2014 CEO Survey: A private-company perspective
US CEOs continue to face economic, legislative, and regulatory uncertainty. But they are by no means sitting on their hands. Instead, they’re assessing and preparing for the various ways their businesses will be changed by — and can capitalize on — long-term trends such as technological advances, demographic movements, global economic shifts, resource scarcity, and urbanization. Read how.
Growing Your Business™ - Profitability 2.0 Growing Your Business™—Profitability 2.0
Is your company as profitable as it could be? If not, it might be time to abandon conventional wisdom and do things differently. Read how.
Customer engagement: Reaping the rewards of digital outreach Customer engagement: Reaping the rewards of digital outreach
Private companies are leading the charge in making entrepreneurial use of social media, mobile devices, and other digital avenues to get closer to their customers. While these companies are still in the minority, more are likely to follow suit as competition for customers continues to heat up.

Growing Your Business archive

Helping you and your family grow and protect your wealth.

Private wealth

2015 Guide to tax and wealth management 2015 Guide to tax and wealth management
PwC's 2015 edition of Managing Your Wealth offers guidance on strategic tax planning, managing your portfolio, charitable giving, estate and gift planning, business succession planning and other wealth management topics.

Family business

Building or renewing your board Building or renewing your board
More and more family businesses are interested in corporate governance today. Many want to understand the value a board brings, and how to evolve their board to provide that value. This publication is the second in a series about family business corporate governance.

What is a board's role in family business? What is a board's role in family business?
More and more family businesses are interested in corporate governance today. Many want to understand the value a board brings, and how to evolve their board to provide that value. This publication is the first in a series about family business corporate governance.

Provides timely insight on emerging tax issues for private companies and individuals. PCS tax insight primarily focuses on significant tax developments for mid-size nonpublic companies, partnerships, S-corporations, LLCs and high-net worth individuals.

Initial OECD BEPS recommendations could have a significant impact on privately held companies

25 November 2014 | Insights
Initial OECD BEPS recommendations could have a significant impact on privately held companies.

IRS guidance helps taxpayers implement accounting method changes under final disposition regulations

21 November 2014 | Insights
Rev. Proc. 2014-54 provides automatic method change procedures for taxpayers to comply with the final disposition regs.

Planning for education expenses and understanding the tax benefits and saving opportunities

17 November 2014 | Insights
Planning for education expenses and understanding the tax benefits and saving opportunities

Proposed regulations will impact how partners measure gain under section 751(b) on disproportionate distributions

17 November 2014 | Insights
Proposed regulations affect section 751(b) gain recognition for partners by focusing on ordinary income potential.

Managing your wealth: Guide to tax and wealth management

05 November 2014 | Managing Your Wealth: Guide to tax and wealth management
PwC’s 2015 year-end guide to tax and wealth management offers guidance for strategic tax planning, managing your portfolio, charitable giving, estate and gift planning, business succession planning and other topics.

Private companies - Final regulations provide guidance regarding deductibility of local lodging expenses

05 November 2014 | Insights
Final regulations provide guidance regarding deductibility of local lodging expenses.

Imminent health plan deadlines: Last-minute reprieve of HPID deadline; TRP deadline still applies

03 November 2014 | Insights
Health plans must schedule payment of TRP fees by November 15; November 5 HPID requirement delayed until further notice.

IRS Chief Counsel memo provides favorable treatment for restaurants under Section 263A

20 October 2014 | Insights
The IRS will not contest a restaurant’s use of a facts-and-circumstances method to allocated kitchen labor to COGS

2014-2015 IRS/Treasury guidance plan includes projects that will materially impact partnerships and partners

16 October 2014 | Insights
2014-2015 IRS/Treasury guidance plan includes projects that will materially impact partnerships and partners

IRS accounting method change procedures will help taxpayers account for dispositions of tangible depreciable property

19 September 2014 | Insights
Rev. Proc. 2014-54 provides rules for accounting method changes related to tangible property dispositions.

PwC formatted versions of NRA withholding (IRC Chapter 3) and FATCA (IRC Chapter 4) regulations

August 2014 | Global Information Reporting
PwC has prepared a formatted version of the NRA withholding (IRC Chapter 3) regulations to complement its formatted version of the FATCA (IRC Chapter 4) regulations.

Private companies - Tax return compliance and due diligence considerations for S corporations

22 August 2014 | Insights
Tax return compliance and due diligence considerations for S corporations.

IRS issues final regulations regarding dispositions of tangible depreciable property

14 August 2014 | Insights
The IRS today released final regulations under Section 168 regarding the disposition of tangible depreciable property.

Private company services – IRS guidance addresses treatment of disallowed losses associated with certain S corporation distributions

18 July 2014 | Insights
IRS guidance addresses treatment of disallowed losses associated with certain S corporation distributions.

House of Representatives approves permanent extension of bonus depreciation

11 July 2014 | Insights
The House voted to approve H.R. 4718 to permanently extend and modify on a retroactive basis Section 168(k) 5o-percent bonus depreciation.

US Supreme Court creates new rule for IRS summons enforcement

08 July 2014 | Insights
The US Supreme Court implemented a new standard for courts to employ in determining if a taxpayer may challenge whether the IRS has issued a summons in good faith.

IRS modifies 2012 Offshore Voluntary Disclosure Program and Streamlined Filing Compliance Procedures

02 July 2014 | Insights
The new procedures make it easier for taxpayers whose failure to report foreign assets and associated income was unintentional to become compliant with US tax rules.

IRS issues instructions for Form W-8BEN-E enabling foreign entities to comply with FATCA

30 June 2014 | Insights
The Internal Revenue Service released the instructions for Form W-8BEN-E, Certificate of Status of Beneficial Owner for United States Tax Withholding and Reporting.

House approves permanent extension of Section 179 expensing, S corporation provisions

12 June 2014 | Insights
The House voted to approve H.R. 4457 to extend permanently ‘small business’ Section 179 expensing limits.

New FASB, IASB revenue recognition rules could have significant US tax implications

03 June 2014 | Insights
FASB and IASB published their long-awaited joint revenue recognition standard titled “Revenue from Contracts with Customers”.

United States: How do the latest information reporting requirements impact your nonfinancial multinational company? (Part 2)

02 June 2014 | Insights
The requirements of the Foreign Account Tax Compliance Act (FATCA) and other recently revised US information reporting regulations are either effective immediately or are set to apply beginning on July 1. These rules not only impact the financial services sector, but are expected to affect many entities outside of the traditional financial services sector with operations both in and outside of the United States.

PFS-Establishing a private foundation brings both responsibilities and rewards

21 May 2014 | Insights
For families contemplating substantial contributions, private foundations provide a structure to create a legacy of family charitable giving.

Commonly overlooked exceptions to the 50% disallowance for meal and entertainment expenses

05 May 2014 | Insights
Commonly overlooked exceptions to the 50% disallowance for meal and entertainment expenses.

Managing your wealth: Guide to tax and wealth management

25 April 2014 | Managing Your Wealth: Guide to tax and wealth management
PwC’s 2014 year-end guide to tax and wealth management offers guidance for strategic tax planning, managing your portfolio, charitable giving, estate and gift planning, business succession planning and other topics.

Certain contributions of inventory not eligible for enhanced deduction, IRS concludes

21 April 2014 | Insights
The IRS has concluded that a corporation was not eligible for the enhanced charitable deduction for donations of certain hair care and grooming products.

PFS-IRAs, Pensions and Other Retirement Savings Vehicles

27 February 2014 | Insights
Discussion of some of the retirement options available as well as some important issues to consider with respect to each one

PCS-International tax proposals could have a significant impact on privately held entities

30 January 2014 | Insights
Private companies with foreign operations should evaluate the impact of recent corporate tax reform discussion drafts, closely monitor new developments, and be prepared to raise concerns as Congress continues to consider proposals.

PFS-Final regulations on Net Investment Income Tax: a clearer picture emerges

28 January 2014 | Insights
The Patient Protection and Affordable Care Act and The Health Care and Education Reconciliation Act of 2010 created a new tax regime effective for 2013—the 3.8% Net Investment Income Tax