The final regulations list more than 70 separate occupations of tipped workers, from bartenders to clowns to golf caddies.

The Relist Watch column examines cert petitions that the Supreme Court has “relisted” for its upcoming conference. A short explanation of relists is available here. Since our last post, the Supreme ...

Tip income involving "service charges" will not qualify 'unless the customer has an option to disregard or modify the service ...

This manuscript presents important findings that challenge traditional models of speech processing by demonstrating that theta-gamma phase-amplitude coupling in the auditory cortex is primarily a ...

Stocks: Real-time U.S. stock quotes reflect trades reported through Nasdaq only; comprehensive quotes and volume reflect trading in all markets and are delayed at least 15 minutes. International stock ...

Twenty years after the introduction of the theory, we revisit what it does—and doesn’t—explain. by Clayton M. Christensen, Michael E. Raynor and Rory McDonald Please enjoy this HBR Classic. Clayton M.

Somer G. Anderson is CPA, doctor of accounting, and an accounting and finance professor who has been working in the accounting and finance industries for more than 20 years. Her expertise covers a ...

How savvy investors use 1031s to defer capital gains and build wealth Robert Wood Tax is an attorney at WoodLLP. He is also the author of more than 30 books and numerous articles. David Kindness is a ...