GT Events and Programs GuideFEBRUARY/MARCH 2019

ContentsAbout GT Events and Programs GuideToday’s global business environment is marked by a variety of regulatory risks, profound technology changes and a complex and competitive marketplace. We seek to bring high-quality service to our clients and relevant insights on the issues affecting their businesses.

GT Events and Programs Guide is a look ahead at the latest knowledge and insights available from Grant Thornton LLP for our clients. It includes a collection of our research, thought leadership and a schedule of upcoming webcasts and events.

The distinctive perspectives and featured events within aim to help our clients navigate today's business opportunities, risks and challenges.

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Services

Advisory services 4

Audit services 10

Tax services 1 3

Industries

Asset management 19

Banking and securities 20

Energy 21

Healthcare 22

Higher education 23

Insurance 24

Life sciences 25

Manufacturing 26

Not-for-profit 27

Private equity 29

Public sector 30

Real estate 31

Technology 32

Issues

Growth and value creation 34

Leveraging technology 38

Risk management 40

Washington impact 41

Services

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Advisory services

Grant Thornton's Advisory professionals are progressive thinkers who create, protect, and transform value today, so our clients have the opportunity to thrive tomorrow. While business goals and strategies evolve, our services can support you wherever you are — whether you’re looking at a transaction to propel you forward, focusing on developing and implementing the right controls to mitigate risk, or transforming your company’s finance and technology infrastructure to match your aspirations.

Changing the value gameWe are changing the value game for clients. Our mission is to help you create value for your organization, protect its value against unnecessary business risks and transform your business value through operations and technology investment. To have the maximum impact on your business at any stage, we deliver advisory services through interconnected business areas:

• Business consulting — Fine-tune your organization for optimal performance through financial management, operations transformation, strategy and transformation, digital transformation and management, and enterprise applications strategy and integration.

• Business risk services — Identify, manage and mitigate risk through controls, regulatory compliance, forensics, cyber and attest services.

• Enterprise technology strategy & innovation — Help CIOs design, build and transform their organizations to deliver the agility, results and value demanded by the digital world through enterprise technology strategy, advanced digital technology and analytics, IT service management, IT strategic sourcing and technology resource effectiveness.

• Transaction services — Open new horizons for competitive advantages and business profitability through diligence, corporate value consulting, strategic solutions and M&A tax consulting services.

Advisory subscriptions

CFO SurveySubscribe to our CFO Survey, which is conducted biannually with CFOs and other senior financial executives across the United States. Questions range from the state of the economy to growth projections, strategies and barriers.

Corporate General Counsel SurveySubscribe to our annual survey that tracks regulatory and compliance issues faced by in-house counsel.

CorporateGovernor NewsletterSubscribe to our e-newsletter covering issues related to compliance, corporate governance, board member roles and responsibilities, internal controls, risk, fraud detection and prevention and more.

Forensic Alert NewsletterSubscribe to our periodic e-newsletter to receive relevant insights on timely topics to guide the decision-making process of in-house counsel when confronted with fraud and regulatory issues.

Risk PerspectivesSubscribe to our series featuring content about critical risk and compliance issues facing our clients today. Content will be delivered via a series of surveys, reports, webcasts and thought leadership.

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Keep Small Expenses From Becoming Big LossesIt’s easy to see why travel and entertainment and other small expenses don’t get the attention or controls devoted to larger items. Taken individually, the amounts involved are generally insignificant, and because the items involved are so numerous and small, auditing them individually would be prohibitively expensive. Yet taken collectively these expenses are significant—abuses can add up.

M&A: Assessment Key to Avoiding a Culture ClashBy all accounts, 2018 shaped up to be a blockbuster year for mergers and acquisitions, with global M&A transactions reaching more than $2 trillion this year. Organizations of all shapes and sizes are considering M&A growth strategies to remain competitive. Yet, when evaluating potential targets, organizations must look beyond financial spreadsheets and dig deep into the company’s culture to make sure a merger would be a success. Research into the issue of culture and its importance during mergers and integrations reveals some interesting facts.

Navigating the Initial Public Offering (IPO) ProcessThe journey from private to public company requires great effort, but the result can bring significant benefits and rewards. The IPO process is rarely smooth and often involves challenges and obstacles, taking four to five months depending on factors like market conditions and the availability of information the SEC requires. Trusted advisers are a must, yet even they can have trouble overcoming certain roadblocks.

Account for Continuous Growth Through Agile Technology Business ManagementIn an environment of flat or declining budgets, technology leaders must optimize IT spending and reinvest in innovation to maximize the digital opportunity for growth. Adopting an agile technology business management approach allows tech leaders to optimize IT spending and reinvest in innovation to maximize the digital opportunity for growth.

Unlocking Digital Growth: Trust Is the KeySuccessful organizations embrace technology to create customer value as a critical component of competing in a digital world. The most significant challenge to delivering value in the digital economy will be the ability to build trust.

New System and Organization Controls (SOC) 2, SOC 3 Trust Services CriteriaAs the use of cloud, data processing, data storage, and “everything as a service” organizations have proliferated, so too has the need for entities to address the risks associated with using service organizations. Organizations providing these services need to demonstrate their principal service commitments and system requirements based on the trust services category of security and, if needed, availability, confidentiality, integrity, and/or privacy trust services categories.

Thought leadership

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Trust But Verify: Renewed Focus on Payment IntegrityThis article, originally published by the Association of Government Accountants (AGA) in the Fall 2018 edition of the Journal of Government Financial Management, outlines payment integrity best practices as well as the role that innovation and artificial intelligence can play in improving efficiencies and optimizing payment processes.

The Case for Thinking SmallIn recent years, inventory-management technologies such as RFID chips have provided health-care organizations with a more granular way to make sure each surgical kit is complete when it’s needed. That keeps surgeons at the operating table and reduces the costs to manually manage their tools. Is this new way of managing surgical kits a world-beating innovation? No. Does it have the potential to fundamentally change the way health care organizations operate? Absolutely.

Controlling Artificial Intelligence (AI) Risks in Financial ServicesIncreased use of AI and advanced data analytics in financial services exposes the industry to new risks. While most companies include model, technology and data risks in their operational risk controls, they must evaluate those efforts to ensure that they have a formal risk management framework around AI algorithms and advanced predictive analytics. Establishing such a framework facilitates robust AI governance and a coherent change management strategy.

The Buy-Side of a DealImproving a company’s odds of a successful acquisition takes clear goals and a detailed, defined strategy that allows for the inevitable surprises. It should involve the early-on input and support of the company’s board of directors.

IoT: Internet of Things or Threats?The Internet of things (IoT)—a term referring to Internet-enabled smart devices for consumers and businesses—contributes to the ease of attacks and dramatically expands the nature and range of cyber risks, partly due to the proliferation of poorly secured Internet-connected devices. As companies expand Internet connectivity from traditional phones, tablets and laptops to products such as door locks, thermostats, coffee makers, vehicles, medical devices and even yoga mats, the inadequate security of these devices creates easy access points to wreak havoc on larger networks, systems and data repositories.

Succeeding at Succession Takes a Solid PlanWhen planning for that task is left undone or until unexpected events like the death or illness of an owner forces the issue, the odds of a successful transfer plummet. Consider the range of issues an effective succession plan must address.

Building an Effective Current Expected Credit Loss (CECL) Modeling ApproachModeling is core to CECL’s requirement to forecast and report expected losses on financial assets carried at amortized cost. Selecting modeling approaches is one of the most challenging aspects of the implementation and ongoing operation of a CECL program. The right approach to credit loss modeling should integrate predictive modeling, analytics, advanced data management, and accounting principles to drive sustainable CECL operations.

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Transforming Risk to Drive ValueCompliance and risk operations at financial services companies suffer a range of problems stemming from organizations’ efforts to achieve regulatory compliance while adjusting strategies, business models and approaches to risk. The current moment presents a real, and perhaps time-limited, opportunity to transform compliance and risk operations. Learn why and how to go about it.

2019 CFO Survey Executive SummaryFebruary, 27, 2019The results of Grant Thornton's 2019 CFO Survey will be in soon. Sign up to receive the executive summary to find out how CFOs are remaining competitive as they shift their mindset to the next wave of emerging technology.

2019 CIO SurveyMarch 1, 2019The results of our CIO survey will be in soon. Download the report to learn about the biggest issues CIOs face and how they are solving challenges.

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Webcasts

The Deal Webcast - Middle Market M&A OutlookThrough 2018, the middle market continued to be one of the most active segments for mergers and acquisitions. But as fears of a more subdued stock market in 2019 begin to multiply and private equity dry powder continues to grow, how can middle-market deal making expect to transform? Will the middle market still be a robust space for dealmakers in 2019? If so, what sectors will see the greatest level of deals, and where in the world will dealmakers gravitate toward next? "The Deal" has partnered with Grant Thornton to help dealmakers identify the latest trends in this space as we begin the new year. Check out our panel of experts as they take a deep dive into the middle market of tomorrow by replaying this webcast.

California Consumer Privacy Act: Position Your Privacy Program for SuccessDue to growing privacy and security concerns, governments have started to regulate privacy and data protection more thoroughly. Companies need to develop and position their privacy programs to proactively meet the evolving regulatory landscape. Our privacy and data protection leaders discuss the California Consumer Privacy Act (CCPA), with a focus on how to operationalize the regulation and leverage lessons learned from the GDPR. Replay our webcast.

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Argyle's 2019 Chief Financial Officer Leadership ForumFebruary 6, 2019San Francisco, CAGrant Thornton is proud to sponsor Argyle's CFO Leadership Forum, which provides the relationships, information, and solutions to help finance leaders digitally transform their organizations and pursue effective growth strategies. At this year's event, we will launch the results of our 2019 CFO Survey.

The Institute of Internal Auditors (IIA) General Audit Management (GAM) ConferenceMarch 11-13, 2019Dallas-Ft. Worth, TXFor 39 years, GAM has been the essential experience for empowering audit industry leaders to be influential, indispensable and informative! Grant Thornton is once again proud to be a sponsor of and speaker at the conference, which brings together the best and brightest thought leaders, who will share their perspectives on how to best position audit leaders to evolve their knowledge and skills to better serve their companies. Be sure to attend Grant Thornton's speaking session on auditing culture and visit us at booth #307!

Sponsorships and events

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Audit services

Our seasoned audit practitioners deliver insightful opinions leading to high-quality, independent audits that help companies access capital markets to prepare for tomorrow, today. Audited financial statements are important to our clients’ businesses, shareholders/owners, lenders, investors, and other stakeholders. Grant Thornton works with some of the country’s most successful private and public companies to first understand their businesses and the risks they face, and then to focus our efforts where they matter most. We work with clients to improve their overall financial reporting processes and to help them better understand their business.

Audit newsletter subscriptions

New Developments SummarySubscribe to our periodic bulletin providing a detailed summary of recent technical developments or accounting pronouncements.

On The Horizon NewsletterSubscribe to our weekly newsletter covering developments from the FASB, AICPA, PCAOB, SEC and others.

CorporateGovernor NewsletterSubscribe to our newsletter covering issues related to compliance, corporate governance, board member and audit committee roles and responsibilities, internal controls, risk, fraud detection and prevention, and more.

Grant Thornton Helps Navigate FASB Leasing GuidanceGrant Thornton has released a publication, Leases: Navigating the Guidance in ASC 842, to provide a detailed instruction manual on the lease accounting standard. ASC 842 is effective for public business entities in fiscal years beginning after December 15, 2018. The effective date for most other entities is deferred for one year, meaning that most calendar-year private companies will be required to adopt the new standard in 2020. Early adoption is permitted for all entities.

FASB Acts on Two Task Force Issues at Oct. 10 MeetingThe Board ratified the Task Force’s consensus-for-exposure on recognizing the assumed contract liability in a revenue contract, and also authorized the FASB staff to prepare a Discussion Paper in the form of an Invitation to Comment to obtain input from stakeholders about measuring the contract liability and other topics related to the consensus-for-exposure.

SEC Regulatory Relief and Assistance for Hurricane Victims AnnouncedOn October 16, the SEC issued an order to provide regulatory relief and assistance to a broad class of companies and others affected by Hurricane Michael.

Accounting Standards Update (ASU) Expands List of Interest Rates Permitted for Hedge AccountingThe Board issued ASU 2018-16, Derivatives and Hedging (Topic 815): Inclusion of the Secured Overnight Financing Rate (SOFR) Overnight Index Swap (OIS) Rate as a Benchmark Interest Rate for Hedge Accounting Purposes, which expands the list of U.S. benchmark interest rates permitted in applying hedge accounting.

Thought leadership

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FASB Issues Standard Update Amending Consolidation GuidanceGrant Thornton reviews a new FASB issuance, ASU 2018-17, Consolidation (Topic 810): Targeted Improvements to Related Party Guidance for Variable Interest Entities, which amends the consolidation guidance by providing private companies an accounting policy election to not apply variable interest entity (VIE) guidance when assessing whether a legal entity should be consolidated. These amendments are effective for a private company for fiscal years beginning after Dec. 15, 2020, and interim periods within fiscal years beginning after December 15, 2021. For entities other than private companies these amendments are effective for fiscal years and interim periods within those fiscal years beginning after December 15, 2019.

FASB Allows Private Companies to Opt Out of Variable Interest Entities (VIE) GuidanceThe Board issued ASU 2018-17, Consolidation (Topic 810): Targeted Improvements to Related Party Guidance for VIE, which allows private companies to elect not to apply the variable interest entity (VIE) guidance when assessing whether a legal entity should be consolidated if certain criteria are met.

Entertainment Production Accounting Changes ProposedTo align the accounting for production costs for episodic content produced for television and streaming services with the accounting for production costs for film, the FASB issued the proposed ASU.

New Developments Summary: Highlights of AICPA's Banking ConferenceDownload our New Developments Summary for an account of the key matters discussed during the 2018 AICPA National Conference on Banks & Savings Institutions, held in Washington, D.C. September 17-19.

FASB Amends Credit Losses GuidanceThe Board issued ASU 2018-19, Codification Improvements to Topic 326, Financial Instruments – Credit Losses, which amends two areas of the guidance in ASC 326.

New Developments Summary: FASB Reviews Transition Resource Group for Credit Losses (TRG) for Credit Losses IssueThis New Developments Summary reviews the issues discussed at the November 1, 2018, meeting of the TRG. The TRG was formed by the FASB to help businesses implement guidance for measuring credit losses for financial instruments. The TRG addressed technical inquiries on whether gross write-offs and recoveries were mandatory annual disclosures to comply with ASC 326, Credit Losses. The TRG discussed whether ASC 326 was clear about the application of the “partial accounting” method when estimating the allowance for credit losses. Also, the group discussed changes in foreign-exchange rates on foreign-currency-denominated securities.

FASB Proposes Taxonomy ImprovementsThe FASB staff issued proposed taxonomy improvements related to the proposed ASU, Codification Improvements – Financial Instruments. The proposed taxonomy improvements can be found on the FASB’s website.

FASB Considering Changes to ASC 842, LeasesThe FASB met on December 4 and tentatively decided to add a project to its technical agenda to consider proposed amendments to the guidance in ASC 842, Leases, addressing two issues related to how lessors apply certain aspects of this guidance. These issues, along with the Board’s related actions, are summarized.

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The Institute of Internal Auditors (IIA) General Audit Management (GAM) ConferenceMarch 11-13, 2019Dallas-Ft. Worth, TXFor 39 years, GAM has been the essential experience for empowering audit industry leaders to be influential, indispensable and informative! Grant Thornton is once again proud to be a sponsor of and speaker at the conference, which brings together the best and brightest thought leaders, who will share their perspectives on how to best position audit leaders to evolve their knowledge and skills to better serve their companies. Be sure to attend Grant Thornton's speaking session on auditing culture and visit us at booth #307!

Sponsorships and events

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Tax services

Our knowledgeable, nimble tax professionals help organizations assess and manage federal, state, local and international tax complexities; deal with their business realities; and prepare for tomorrow. We help companies manage a wide range of domestic and global income and non-income tax compliance burdens, as well as analyze and take advantage of appropriate planning opportunities.

Tax newsletter subscriptions

Tax Hot Topics NewsletterSubscribe to our biweekly e-newsletter addressing a wide range of tax regulatory, legal and legislative issues.

State and Local Thinking NewsletterSubscribe to our monthly e-newsletter covering state and local tax developments.

Human Capital Bulletin NewsletterSubscribe to our monthly e-newsletter addressing recent legislative, regulatory and statutory compensation and benefits issues and other human capital matters.

Wayfair Impact on Tech Companies: A Practical PrimerThe U.S. Supreme Court’s Wayfair ruling has opened the door for each state to subject online and other electronic sales made by out-of-state sellers to sales or use tax. Now, tech companies need to ensure they have the proper tools and procedures to charge and remit the correct tax in all required jurisdictions. Tech companies also need to understand the impact Wayfair may have on their financial statements in order to determine what they need to track and report on a prospective basis. Learn how your tech company can use Wayfair as an opportunity to modernize its tax function through a high-level review of current processes, while identifying areas where automation and analytics can help handle the additional new requirements.

Indirect Tax as Direct Tax: An Extended ReachWith developments such as the Wayfair ruling, tax and finance departments are shifting their focus from direct to indirect taxes.

Thought leadership

IRS Proposes Removing Favorable Advance Payment RegulationThe IRS has published a notice of proposed rulemaking (REG-104872-18) that would remove the existing Treas. Reg. Sec. 1.451-5 regarding advance payments for goods.

6th Circuit Rules on Split-Dollar Life Insurance Benefits CaseIn an apparent case of first impression, the 6th Circuit Court of Appeals in Machacek v. Commissioner (No. 17-1131) held that the economic benefits under a split-dollar life insurance arrangement should be treated as distributions by the corporation-employer to a shareholder-employee, regardless of whether the split-dollar life insurance arrangement was a compensatory or shareholder arrangement.

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Labor Issues Proposed Regulations Expanding Access To Multiple Employer PlansThe Department of Labor recently issued proposed regulations (RIN 1210–AB88) that would expand employer access to multiple employer plans (MEPs). The guidance provides that certain employer groups or associations and professional employer organizations (PEOs) could meet the definition of an employer under ERISA for purposes of establishing or maintaining an individual account employee pension benefit plan, if certain criteria could be met.

Proposed Regulations on HRAs Would Allow Integration with Individual Health Insurance CoverageThe Departments of Treasury, Labor, and Health and Human Services recently issued proposed regulations (REG-136724-17) that would expand the use of employer-based payments for medical expenses to include health reimbursement arrangements (HRAs) in certain circumstances. The rules would allow for HRAs to be integrated with individual health insurance coverage under the Affordable Care Act, provided certain conditions could be met.

Treasury Won’t Fix Tax Cuts and Jobs Act (TCJA) Error; Dems Hint at HelpingTreasury officials recently concluded that they do not have the authority to fix a drafting error in the TCJA which excludes qualified improvement property (QIP) from bonus depreciation.

State and Local Thinking – October 2018Read the latest alerts, articles and surveys on the tax issues that affect your business.

The 2018 Family Office Compensation and Benefits SurveyPrepared by Family Office Exchange (FOX) in partnership with Grant Thornton, the 2018 Fox Family Office Compensation and Benefits Survey provides insight and competitive compensation and benefits data for family office board members and executive officers total rewards programs.

The Wayfair Impact on the Tax FunctionWayfair has shifted priorities within tax departments and forced CFOs and tax executives to evaluate their tax function for future readiness. Are you Wayfair ready?

IRS Releases 2019 Inflation Adjustments for Qualified Retirement PlansThe IRS issued Notice 2018-83 to provide the inflation-adjusted 2019 dollar limitations for benefits and contributions under qualified retirement plans.

Federal Circuit Denies Refund Claim for Excise Tax DeductionThe Federal Circuit Court of Appeals has affirmed a decision by the Court of Federal Claims in Sunoco v. U.S. (No. 15-587T) denying Sunoco a deduction for fuel excise tax expense for the amount of its fuel tax credits.

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Large Business and International (LB&I) Announces 50th Audit CampaignThe IRS LB&I division announced on October 30 five new compliance campaigns, bringing the total number to 50 since the initiative was rolled out in January 2017.

Proposed Regulations Create Balance Between Sections 956 and 245AThe IRS released proposed regulations (REG-114540-18) that have the effect of extending the dividends received deduction (DRD) to a domestic corporate U.S. shareholder otherwise experiencing a Section 956 inclusion.

Guidance on Discounting Rules for Insurance Company Unpaid LossesThe IRS issued proposed regulations (REG-103163-18) providing guidance on rules for calculating the discount for unpaid losses of insurance companies under Section 846.

Private Companies: What You Need to Know About Tax Reform ChangesFor owners of private businesses, Grant Thornton’s Year-end tax guide 2018: Privately held businesses can be an indispensable tool to avoid pitfalls and realize new opportunities in planning your company’s finances.

Public Companies: A Milestone Year for Corporate Tax LawThe Tax Cuts and Jobs Act (TCJA) was a landmark piece of legislation for American corporations. Both the reduction of the top tax rate from 35% to 21% and the switch to a territorial tax system for multinational companies are transformational.

State and Local Thinking – November 2018Read the latest alerts, articles and surveys on the tax issues that affect your business.

Employment Tax Issues for Year-End FilingAs a result of tax reform, payroll departments must be on top of changes in tax laws that went into effect for calendar year 2018.

What Does Wayfair Mean for You? Top 10 QuestionsGrant Thornton answers the top 10 frequently asked questions about how the Supreme Court South Dakota v Wayfair ruling impacts businesses and online sales tax.

Proposals Would Modify Hardship Distribution Rules for Qualified Retirement PlansThe IRS recently issued proposed regulations (REG-107813-18) under Sections 401(k) and (m) to reflect the application of the hardship distribution rules in light of changes to the casualty loss deduction rules made by the Tax Cuts and Jobs Act (TCJA) and to address other statutory changes affecting Section 401(k) plans.

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IRS Issues Additional Guidance on Health Reimbursement Arrangements (HRA) Integration with Healthcare CoverageThe IRS released Notice 2018-88 providing related proposed guidance to the proposed regulations issued in October 2018 allowing HRAs to be integrated with individual health insurance coverage if specific conditions are satisfied.

IRS Releases the 2018 Required Amendments List for Qualified Retirement PlansThe IRS recently issued the 2018 Required Amendments (RA) List for qualified retirement plans in Notice 2018-91.

IRS Releases Final Regulations on Allocation of Inventory CostsThe IRS has released final regulations (TD 9843) under the uniform capitalization rules in Section 263A that broadly impact basic definitions relied on by all taxpayers with inventory and modify certain simplified methods.

Leave-Based Donation Programs May Provide Aid to Hurricane Michael VictimsThe IRS released guidance in Notice 2018-89 regarding the treatment of cash payments made by employers under leave-based donation programs to provide relief for victims of Hurricane Michael.

Proposed Regulations on Gift and Estate Tax Exemption Offer Flexibility for Estate PlanningThe IRS has released proposed regulations (REG-106708-18) to address issues stemming from the temporary doubling of the gift and estate exemption by the Tax Cuts and Jobs Act (TCJA). The guidance most notably offers taxpayers flexibility to use the full gift tax exemption without fear the IRS could enforce a “claw-back” that would subject the gifts to tax if the taxpayer dies after the increased gift and estate tax exemptions expire.

IRS Provides Relief for 2019 Form W-4 ReportingThe IRS recently issued Notice 2018-92 to provide relief for certain filing requirements regarding income tax withholding on Form W-4 for the 2019 taxable year. It provides that the withholding rules in Notice 2018-14 that applied for taxable year 2018 will remain in effect for taxable year 2019, with certain modifications. Notice 2018-14 provided certain extension and relief provisions for Form W-4 reporting after the delayed release of the 2018 Form W-4 in February 2018.

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IRS Updates FAQs on Transition Tax, Providing Guidance on Transfer AgreementsThe IRS updated its frequently asked questions (FAQs) page on the Section 965 transition tax on November 6, providing new guidance relating to transfer agreements under Sections 965(h)(3) and 965(i)(2)(C).

IRS Extends Transition Relief for Escheated IRAsThe IRS issued Notice 2018-90 providing a one-year extension of relief previously provided in Rev. Rul. 2018 for complying with withholding and reporting requirements for payments from IRAs to state unclaimed property funds. Relief is now granted until January 1, 2020.

UK to Enact First-Ever Tax on Digital ServicesThe United Kingdom has begun the legislative process for enacting a new digital services tax (DST).

Industries

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Asset management

Macroeconomic pressures, increased compliance burdens and continued regulatory uncertainty are transforming the asset management industry. For firms, advisers and fund managers that can adapt to the new industry structure and meet regulatory and investor expectations, there are promising opportunities — but also a new set of risks.

Controlling Artificial Intelligence (AI) Risks in Financial ServicesIncreased use of AI and advanced data analytics in financial services exposes the industry to new risks. While most companies include model, technology and data risks in their operational risk controls, they must evaluate those efforts to ensure that they have a formal risk management framework around AI algorithms and advanced predictive analytics. Establishing such a framework facilitates robust AI governance and a coherent change management strategy.

Thought leadership

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Sponsorships and events

In this time of increased public scrutiny and complex regulatory demands, banks, thrifts and other financial institutions need straightforward business guidance, delivered ethically and professionally. The industry is experiencing challenging regulations, increased competition and technology disruption, forcing banks to continually re-evaluate their operating model to ensure sustainable growth.

Banking and securities

New Developments Summary: Highlights of AICPA's Banking ConferenceDownload our New Developments Summary for an account of the key matters discussed during the 2018 AICPA National Conference on Banks & Savings Institutions, held in Washington, D.C. September 17-19.

Controlling Artificial Intelligence (AI) Risks in Financial ServicesIncreased use of AI and advanced data analytics in financial services exposes the industry to new risks. While most companies include model, technology and data risks in their operational risk controls, they must evaluate those efforts to ensure that they have a formal risk management framework around AI algorithms and advanced predictive analytics. Establishing such a framework facilitates robust AI governance and a coherent change management strategy.

Thought leadership

SIFMA C&L Annual Seminar March 24-27, 2019Phoenix, AZSIFMA's C&L Annual Seminar brings together financial services compliance and legal professionals to engage with leading industry experts and discuss the latest regulatory and industry trends.

Webcast

A Pragmatic Approach to Digital TransformationFebruary 14, 2019 Banks are facing an unprecedented level of digital disruption affecting their core activities, business models and P&L. Executives can be overloaded by the flood of information and insights regarding digital strategy, but what isn’t always clear is how to make sense of it all, what to prioritize and key operational considerations.

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Energy Deals: An update on M&A and Capital Markets Trends in the IndustryMarch 6, 2019Companies in the energy industry are focused on strategic growth as the transaction and initial public offering (IPO) markets heat up. This webcast provides an overview of current trends in energy deals and capital markets.

Demands for more secure sources of energy are a dailyoccurrence in the energy industry. Price volatility, political andeconomic pressures, risk management practices, availabilityof drilling rigs, and access to talent can greatly affect theway energy companies conduct business. The impact of thesetrends is forcing many companies to find more efficient ways ofoperating and controlling costs.

Energy

Webcasts

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Health care

Thought leadership

The Case for Thinking SmallIn recent years, inventory-management technologies such as RFID chips have provided health-care organizations with a more granular way to make sure each surgical kit is complete when it’s needed. That keeps surgeons at the operating table and reduces the costs to manually manage their tools. Is this new way of managing surgical kits a world-beating innovation? No. Does it have the potential to fundamentally change the way health care organizations operate? Absolutely.

Health care is under the microscope of providers, policymakers, insurers and employers. Rising insurance costs, reduced Medicare and Medicaid reimbursements, industry consolidation, stricter regulations and providing the highest level of patient care present major challenges to growth. Given this landscape, health care companies require complex compliance and risk management programs to address changing legislative, political and market conditions.

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Thought leadership

State of Higher Education in 2019 ReportFebruary 28, 2019Innovation is having an impact on all aspects of higher education, and our 8th annual State of Higher Education report highlights how elements of innovation are impacting the sector — and how leading institutions are responding. This report highlights key trends and issues in higher education that are emerging or that we expect to emerge in the coming year. It’s our intent that our readers can learn of leading best practices they can deploy at their institutions in response to these emerging trends.

Higher education

For the higher education sector, fiscal responsibility and operational effectiveness have become as important as academic quality and other mission-related priorities. Many institutions struggle to meet enrollment and net tuition targets, to make effective use of physical assets, and to respond to competition from traditional and nontraditional education channels. Despite these challenges, leaders at colleges and universities have new opportunities to move their institutions forward toward ever greater success.

Webcast

Not-for-profit subscriptionInsights for Not-for-Profit Organizations and Higher Education InstitutionsSubscribe to receive first access to our annual State of the Not-for-Profit Sector and State of Higher Education reports, articles, alerts, and webcasts and other events. We are committed to helping you stay up-to-date on current and emerging industry trends, developments and best practices.

State of the Not-for-Profit and Higher Education SectorsMarch 27, 2019Leaders in the not-for-profit and higher education sectors face an array of new challenges. This webcast will focus on key trends and emerging issues highlighted in articles published in our 2019 State of Higher Education and Not-for-Profit Sector reports. We will discuss the changing landscape and offer ideas for achieving success.

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Thought leadership

Controlling Artificial Intelligence (AI) Risks in Financial ServicesIncreased use of AI and advanced data analytics in financial services exposes the industry to new risks. While most companies include model, technology and data risks in their operational risk controls, they must evaluate those efforts to ensure that they have a formal risk management framework around AI algorithms and advanced predictive analytics. Establishing such a framework facilitates robust AI governance and a coherent change management strategy.

The insurance industry has seen major changes over the past few decades. Stricter rules and regulations, faster globalization and consolidation, and sophisticated new technologies are putting pressure on insurers to make large investments in infrastructure while maintaining adequate capital.

Insurance

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Thought leadership

Life sciences

Innovation Gets Personal in Life SciencesDr. Rajesh Aggarwal, renowned innovator at Jefferson Health, discusses how medtech and health care pros can change health care and lives.

Rapidly evolving health care needs, coupled with a changing global landscape, present limitless opportunities for life sciences companies. But even in a favorable environment, the life sciences industry faces myriad challenges, including finding ample funding to bring drugs and products to market, new regulations and compliance requirements, and business threats ranging from drug counterfeiters to supply chain failures.

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Thought leadership

Tariff Battles Stall Manufacturers' Expansion PlansTariffs and uncertainties around trade policy have resulted in a “wait and see” approach to investment and expansion for today’s manufacturers.

U.S. manufacturing is experiencing a transformation, marked by trends such as advanced technologies and complex business models. Current issues affecting manufacturers include global, political and economic headwinds, industry contraction, cyberrisk, supply chain performance, and a changing regulatory environment. Today’s manufacturers are smarter, leaner and more nimble than ever, but they still have work to do to prepare for tomorrow.

Manufacturing

Manufacturing survey subscriptionMaximizing Your Supply ChainSubscribe to receive survey results and insight from C-suite manufacturing executives about the issues that affect management and strategies for optimizing today’s supply chains.

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Thought leadership

State of Higher Education in 2019 ReportFebruary 28, 2019Innovation is having an impact on all aspects of higher education, and our 8th annual State of Higher Education report highlights how elements of innovation are impacting the sector — and how leading institutions are responding. This report highlights key trends and issues in higher education that are emerging or that we expect to emerge in the coming year. It’s our intent that our readers can learn of leading best practices they can deploy at their institutions in response to these emerging trends.

In this era of decreased funding and increased public and private scrutiny, nonprofits are in an especially vulnerable position as they work to sustain and grow their missions. Many are wrestling with issues such as corporate governance, the need for technology upgrades, strategic revenue enhancements or cost-reduction opportunities, strong accounting practices due to regulatory scrutiny, and more.

Not-for-profit

Not-for-profit subscriptionInsights for Not-for-Profit Organizations and Higher Education InstitutionsSubscribe to receive first access to our annual State of the Not-for-Profit Sector and State of Higher Education reports, articles, alerts, and webcasts and other events. We are committed to helping you stay up-to-date on current and emerging industry trends, developments and best practices.

State of Not-for-profit in 2019 ReportMarch 28, 2019Innovation is having an impact on all aspects of the not-for-profit sector, and our 6th annual State of the Not-for-Profit Sector report highlights how elements of innovation are impacting the sector — and how leading organizations are responding. This report highlights key trends and issues in the not-for-profit sector that are emerging or that we expect to emerge in the coming year. It’s our intent that our readers can learn of leading best practices they can deploy at their organizations in response to these emerging trends.

28 GT Events and Programs Guide, February/March 2019

State of the Not-for-Profit and Higher Education SectorsMarch 27, 2109Leaders in the not-for-profit and higher education sectors face an array of new challenges. This webcast will focus on key trends and emerging issues highlighted in articles published in our 2019 State of Higher Education and Not-for-Profit Sector reports. We will discuss the changing landscape and offer ideas for achieving success.

Webcast

GT Events and Programs Guide, February/March 2019 29

Private equity (PE) firms are operating in an increasingly uncertain environment. The competition is changing, as industries transform and regulatory scrutiny increases. Against this backdrop, PE firms are challenged to find and balance buy- and sell-side opportunities while maintaining focus on growing sustainable value at their portfolio companies. They must manage talent, operations, risks and fiduciary responsibilities at the fund and portfolio levels.

Strategies to Preserve Portfolio Value in Uncertain TimesFebruary 28, 2019As the transaction market heats up, there are uncertainties around the future economic outlook that present opportunities for the private equity community. Gain insights and identify opportunities with Grant Thornton LLP, as we explore the impacts from the perspectives of fund and portfolio management, and deal execution.

Private equity

Webcast

30 GT Events and Programs Guide, February/March 2019

Thought leadership

Today’s State CIO as CommunicatorAs internal and external pressures continue to mount, state technology leaders say they are confident that by building strong teams and embracing new products and development processes, state IT departments will be able to improve how they serve government agencies and residents. Explore results from the 2018 State CIO Survey.

Five Ways to Mitigate Election Security RisksRecent elections highlighted numerous vulnerabilities in our election systems designed to undermine voter integrity and public trust. Grant Thornton has defined five key areas for state and local government officials to focus limited resources to minimize election systems risk.

Government leaders today are continually required to do more with less. The need to effectively operate in an environment with tighter budgets and increasing demands for services is an ongoing challenge. Similar to other high-performing organizations, the government needs to improve performance and streamline operations and strategic decision-making.

Public sector

Trust But Verify: Renewed Focus on Payment IntegrityThis article, originally published by the Association of Government Accountants (AGA) in the Fall 2018 edition of the Journal of Government Financial Management, outlines payment integrity best practices as well as the role that innovation and artificial intelligence can play in improving efficiencies and optimizing payment processes.

GT Events and Programs Guide, February/March 2019 31

With the real estate industry rebounding, opportunities and challenges abound. Our team works with real estate investment trusts (REITs); office, retail and industrial owners and developers; and property management firms — helping companies mitigate risks such as fluctuations in market conditions, interest rates and taxes.

Real estate

Sponsorships and events

REITWise 2019 Law, Accounting & Finance ConferenceMarch 26-28, 2019San Antonio, TXThis conference provides attendees with a broad, yet focused educational program that presents a clear picture of current political, economic and market events that impact legal, financial, tax and accounting operations within REITs and publicly traded real estate companies.

32 GT Events and Programs Guide, February/March 2019

Big Winners Pay for Thousands of Failed ExperimentsThere’s a clear dividing line with mid-market companies when it comes to technology adoption. Read more to find out which side you want to be on.

Business Intelligence (BI) Tool and Process Trends for Tech CFOsThe role of CFO in a technological company has evolved from a primary concentration on revenue, expenditures and financial statements to a full partnership in business decision-making. To better understand the business challenges and participate in solving them, tech CFOs must master BI tools and processes. Read these tips for choosing new BI technologies and tools and implementing BI processes to leverage tech and tools.

Thought leadership

The technology industry thrives on rapid and constant innovation. Cloud computing, social networks and mobile applications are only some of the new developments that are driving global, social and economic change. The proliferation of mobile devices and apps are two of the most visible contributions to worldwide interactivity and information-sharing. Growing competition and rapidly changing customer expectations are forcing many communications and media companies to continuously push the technology envelope.

Wayfair Impact on Tech Companies: A Practical PrimerThe U.S. Supreme Court’s Wayfair ruling has opened the door for each state to subject online and other electronic sales made by out-of-state sellers to sales or use tax. Now, tech companies need to ensure they have the proper tools and procedures to charge and remit the correct tax in all required jurisdictions. Tech companies also need to understand the impact Wayfair may have on their financial statements in order to determine what they need to track and report on a prospective basis. Learn how your tech company can use Wayfair as an opportunity to modernize its tax function through a high-level review of current processes, while identifying areas where automation and analytics can help handle the additional new requirements.

Technology

Technology update subscriptionInsights for Technology CompaniesSubscribe to receive updates on current issues and legislation across many sectors of the technology industry, including: software/hardware, communications, digital media and more.

Issues

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Growth and value creation

Ninety percent of companies grow for one year, but only 8% can do it five years in a row. Why? Because sustained growth means new markets, new processes, new regulatory issues, and new ways of operating, all of which may introduce risk and delay success. For dynamic organizations to fully achieve their objectives, financial measures and process efficiencies, new ways of working and stakeholder relationships must grow.

Thought leadership

Top 2018 Private Companies: Fighting the Status QuoThe companies of the Private Titans 1000 - the largest, fastest growing private companies in America - have many common characteristics, including five predominate ones. Each of them is combatting the status quo…and winning. This article shares insights into how.

Grant Thornton and Inc. Honor 2018 Private TitansWatch the video to learn how Inc. and Grant Thornton partnered to celebrate this year’s private companies. See how they are fighting the status quo to thrive in today’s marketplace characterized by disruption and increased competition.

Keep Small Expenses From Becoming Big LossesIt’s easy to see why travel and entertainment and other small expenses don’t get the attention or controls devoted to larger items. Taken individually, the amounts involved are generally insignificant, and because the items involved are so numerous and small, auditing them individually would be prohibitively expensive. Yet taken collectively these expenses are significant—abuses can add up.

M&A: Assessment Key to Avoiding a Culture ClashBy all accounts, 2018 shaped up to be a blockbuster year for mergers and acquisitions, with global M&A transactions reaching more than $2 trillion this year. Organizations of all shapes and sizes are considering M&A growth strategies to remain competitive. Yet, when evaluating potential targets, organizations must look beyond financial spreadsheets and dig deep into the company’s culture to make sure a merger would be a success. Research into the issue of culture and its importance during mergers and integrations reveals some interesting facts.

Navigating the Initial Public Offering (IPO) ProcessThe journey from private to public company requires great effort, but the result can bring significant benefits and rewards. The IPO process is rarely smooth and often involves challenges and obstacles, taking four to five months depending on factors like market conditions and the availability of information the SEC requires. Trusted advisers are a must, yet even they can have trouble overcoming certain roadblocks.

The Buy-Side of a DealImproving a company’s odds of a successful acquisition takes clear goals and a detailed, defined strategy that allows for the inevitable surprises. It should involve the early-on input and support of the company’s board of directors.

Building an Effective Current Expected Credit Loss (CECL) Modeling ApproachModeling is core to CECL’s requirement to forecast and report expected losses on financial assets carried at amortized cost. Selecting modeling approaches is one of the most challenging aspects of the implementation and ongoing operation of a CECL program. The right approach to credit loss modeling should integrate predictive modeling, analytics, advanced data management, and accounting principles to drive sustainable CECL operations.

GT Events and Programs Guide, February/March 2019 35

Today’s State CIO as CommunicatorAs internal and external pressures continue to mount, state technology leaders say they are confident that by building strong teams and embracing new products and development processes, state IT departments will be able to improve how they serve government agencies and residents. Explore results from the 2018 State CIO Survey.

Account for Continuous Growth Through Agile Technology Business ManagementIn an environment of flat or declining budgets, technology leaders must optimize IT spending and reinvest in innovation to maximize the digital opportunity for growth. Adopting an agile technology business management approach allows tech leaders to optimize IT spending and reinvest in innovation to maximize the digital opportunity for growth.

Unlocking Digital Growth: Trust Is the KeySuccessful organizations embrace technology to create customer value as a critical component of competing in a digital world. The most significant challenge to delivering value in the digital economy will be the ability to build trust.

2019 CFO Survey Executive SummaryFebruary, 27, 2019The results of Grant Thornton's 2019 CFO Survey will be in soon. Sign up to receive the executive summary to find out how CFOs are remaining competitive as they shift their mindset to the next wave of emerging technology.

2019 CIO SurveyMarch 1, 2019The results of our CIO survey will be in soon. Download the report to learn about the biggest issues CIOs face and how they are solving challenges.

36 GT Events and Programs Guide, February/March 2019

The Deal Webcast - Middle Market M&A OutlookThrough 2018, the middle market continued to be one of the most active segments for mergers and acquisitions. But as fears of a more subdued stock market in 2019 begin to multiply and private equity dry powder continues to grow, how can middle-market deal making expect to transform? Will the middle market still be a robust space for dealmakers in 2019? If so, what sectors will see the greatest level of deals, and where in the world will dealmakers gravitate toward next? "The Deal" has partnered with Grant Thornton to help dealmakers identify the latest trends in this space as we begin the new year. Check out our panel of experts as they take a deep dive into the middle market of tomorrow by replaying this webcast.

California Consumer Privacy Act: Position Your Privacy Program for SuccessDue to growing privacy and security concerns, governments have started to regulate privacy and data protection more thoroughly. Companies need to develop and position their privacy programs to proactively meet the evolving regulatory landscape. Our privacy and data protection leaders discuss the California Consumer Privacy Act (CCPA), with a focus on how to operationalize the regulation and leverage lessons learned from the GDPR. Replay our webcast.

State of the Not-for-Profit and Higher Education SectorsMarch 27, 2019Leaders in the not-for-profit and higher education sectors face an array of new challenges. This webcast will focus on key trends and emerging issues highlighted in articles published in our 2019 State of Higher Education and Not-for-Profit Sector reports. We will discuss the changing landscape and offer ideas for achieving success.

Webcasts

GT Events and Programs Guide, February/March 2019 37

Sponsorships and events

Argyle's 2019 Chief Financial Officer Leadership ForumFebruary 6, 2019San Francisco, CAGrant Thornton is proud to sponsor Argyle's CFO Leadership Forum, which provides the relationships, information, and solutions to help finance leaders digitally transform their organizations and pursue effective growth strategies. At this year's event, we will launch the results of our 2019 CFO Survey.

The Institute of Internal Auditors (IIA) General Audit Management (GAM) ConferenceMarch 11-13, 2019Dallas-Ft. Worth, TXFor 39 years, GAM has been the essential experience for empowering audit industry leaders to be influential, indispensable and informative! Grant Thornton is once again proud to be a sponsor of and speaker at the conference, which brings together the best and brightest thought leaders, who will share their perspectives on how to best position audit leaders to evolve their knowledge and skills to better serve their companies. Be sure to attend Grant Thornton's speaking session on auditing culture and visit us at booth #307!

SIFMA C&L Annual SeminarMarch 24-27, 2019Phoenix, AZSIFMA's C&L Annual Seminar brings together financial services compliance and legal professionals to engage with leading industry experts and discuss the latest regulatory and industry trends.

REITWise 2019 Law, Accounting & Finance ConferenceMarch 26-28, 2019San Antonio, TXThis conference provides attendees with a broad, yet focused educational program that presents a clear picture of current political, economic and market events that impact legal, financial, tax and accounting operations within REITs and publicly traded real estate companies.

38 GT Events and Programs Guide, February/March 2019

Leveraging technology

Today’s organizations are working differently — they are facing global competition, changing customer and employee expectations, evolving regulation and more. The strategic application and use of technology can often help companies drive innovation and competitive advantage. Today’s technologies, including cloud, social media and the internet of things, can accelerate business performance and help companies gain visibility into their operations and derive actionable insights to efficiently achieve their objectives.

Thought leadership

Account for Continuous Growth Through Agile Technology Business ManagementIn an environment of flat or declining budgets, technology leaders must optimize IT spending and reinvest in innovation to maximize the digital opportunity for growth. Adopting an agile technology business management approach allows tech leaders to optimize IT spending and reinvest in innovation to maximize the digital opportunity for growth.

Unlocking Digital Growth: Trust Is the KeySuccessful organizations embrace technology to create customer value as a critical component of competing in a digital world. The most significant challenge to delivering value in the digital economy will be the ability to build trust.

New System and Organization Controls (SOC) 2, SOC 3 Trust Services CriteriaAs the use of cloud, data processing, data storage, and “everything as a service” organizations have proliferated, so too has the need for entities to address the risks associated with using service organizations. Organizations providing these services need to demonstrate their principal service commitments and system requirements based on the trust services category of security and, if needed, availability, confidentiality, integrity, and/or privacy trust services categories.

Controlling Artificial Intelligence (AI) Risks in Financial ServicesIncreased use of AI and advanced data analytics in financial services exposes the industry to new risks. While most companies include model, technology and data risks in their operational risk controls, they must evaluate those efforts to ensure that they have a formal risk management framework around AI algorithms and advanced predictive analytics. Establishing such a framework facilitates robust AI governance and a coherent change management strategy.

IoT: Internet of Things or Threats?The Internet of things (IoT)—a term referring to Internet-enabled smart devices for consumers and businesses—contributes to the ease of attacks and dramatically expands the nature and range of cyber risks, partly due to the proliferation of poorly secured Internet-connected devices. As companies expand Internet connectivity from traditional phones, tablets and laptops to products such as door locks, thermostats, coffee makers, vehicles, medical devices and even yoga mats, the inadequate security of these devices creates easy access points to wreak havoc on larger networks, systems and data repositories.

GT Events and Programs Guide, February/March 2019 39

Big Winners Pay for Thousands of Failed ExperimentsThere’s a clear dividing line with mid-market companies when it comes to technology adoption. Read more to find out which side you want to be on.

Business Intelligence (BI) Tool and Process Trends for Tech CFOsThe role of CFO in a technological company has evolved from a primary concentration on revenue, expenditures and financial statements to a full partnership in business decision-making. To better understand the business challenges and participate in solving them, tech CFOs must master BI tools and processes. Read these tips for choosing new BI technologies and tools and implementing BI processes to leverage tech and tools.

Today’s State CIO as CommunicatorAs internal and external pressures continue to mount, state technology leaders say they are confident that by building strong teams and embracing new products and development processes, state IT departments will be able to improve how they serve government agencies and residents. Explore results from the 2018 State CIO Survey.

How to Use AI in the M&A Process to Gain Competitive AdvantagesThe key to an acquisition is accuracy and speed in identifying value and risk of target companies. AI finds the hidden value and predicts latent risk by continually monitoring and tracking data points, 24/7. Learn how mid-market companies are leveraging AI to gain competitive advantages in the M&A process.

2019 CFO Survey Executive SummaryFebruary, 27, 2019The results of Grant Thornton's 2019 CFO Survey are in. Sign up to receive the executive summary to find out how CFOs are remaining competitive as they shift their mindset to the next wave of emerging technology.

2019 CIO SurveyMarch 1, 2019The results of our CIO survey will be in soon. Download the report to learn about the biggest issues CIOs face and how they are solving challenges.

40 GT Events and Programs Guide, February/March 2019

Risk management

In today’s ever-changing business environment of market complexity, globalization and increasing investor expectations, managing risk while protecting value is more important than ever. Companies understand the need to be more proactive in managing their risk to mitigate losses, reduce the risk of reputational damage and more. Leading organizations will find ways to harness risk to help grow their business and achieve exceptional performance.

Thought leadership

New System and Organization Controls (SOC) 2, SOC 3 Trust Services CriteriaAs the use of cloud, data processing, data storage, and “everything as a service” organizations have proliferated, so too has the need for entities to address the risks associated with using service organizations. Organizations providing these services need to demonstrate their principal service commitments and system requirements based on the trust services category of security and, if needed, availability, confidentiality, integrity, and/or privacy trust services categories.

IoT: Internet of Things or Threats?The Internet of things (IoT)—a term referring to Internet-enabled smart devices for consumers and businesses—contributes to the ease of attacks and dramatically expands the nature and range of cyber risks, partly due to the proliferation of poorly secured Internet-connected devices. As companies expand Internet connectivity from traditional phones, tablets and laptops to products such as door locks, thermostats, coffee makers, vehicles, medical devices and even yoga mats, the inadequate security of these devices creates easy access points to wreak havoc on larger networks, systems and data repositories.

Controlling Artificial Intelligence (AI) Risks in Financial ServicesIncreased use of AI and advanced data analytics in financial services exposes the industry to new risks. While most companies include model, technology and data risks in their operational risk controls, they must evaluate those efforts to ensure that they have a formal risk management framework around AI algorithms and advanced predictive analytics. Establishing such a framework facilitates robust AI governance and a coherent change management strategy.

Transforming Risk to Drive ValueCompliance and risk operations at financial services companies suffer a range of problems stemming from organizations’ efforts to achieve regulatory compliance while adjusting strategies, business models and approaches to risk. The current moment presents a real, and perhaps time-limited, opportunity to transform compliance and risk operations. Learn why and how to go about it.

How to Use AI in the M&A Process to Gain Competitive AdvantagesThe key to an acquisition is accuracy and speed in identifying value and risk of target companies. AI finds the hidden value and predicts latent risk by continually monitoring and tracking data points, 24/7. Learn how mid-market companies are leveraging AI to gain competitive advantages in the M&A process.

GT Events and Programs Guide, February/March 2019 41

Only time will tell what the Trump administration really means for business. Many companies are patiently waiting to see how his policies will affect their industry — from trade to tax reform, health care and more. Although there’s uncertainty surrounding the administration’s policy agenda, business leaders are anticipating his policies with both curiosity and cautious optimism.

Inside Public PolicyThe budget bill and USMCA top the list of priorities for the next congress.

Control of Congress: Impact of Midterm ElectionsTrade, tariffs, unemployment and health care will likely influence the results of the 2018 midterm elections which will impact fiscal, regulatory and policy issues important to businesses.

Trade and Tariffs: The Impact on BusinessesIn this video, Grant Thornton’s Mary Moore Hamrick discusses how a renegotiated NAFTA agreement, changing U.S. trade policies and new tariffs have resulted in significant impacts on businesses.

Trust But Verify: Renewed Focus on Payment IntegrityThis article, originally published by the Association of Government Accountants (AGA) in the Fall 2018 edition of the Journal of Government Financial Management, outlines payment integrity best practices as well as the role that innovation and artificial intelligence can play in improving efficiencies and optimizing payment processes.

Wayfair Impact on Tech Companies: A Practical PrimerThe U.S. Supreme Court’s Wayfair ruling has opened the door for each state to subject online and other electronic sales made by out-of-state sellers to sales or use tax. Now, tech companies need to ensure they have the proper tools and procedures to charge and remit the correct tax in all required jurisdictions. Tech companies also need to understand the impact Wayfair may have on their financial statements in order to determine what they need to track and report on a prospective basis.Learn how your tech company can use Wayfair as an opportunity to modernize its tax function through a high-level review of current processes, while identifying areas where automation and analytics can help handle the additional new requirements.

Thought leadership

Washington impact

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Tariff Battles Stall Manufacturers' Expansion PlansTariffs and uncertainties around trade policy have resulted in a “wait and see” approach to investment and expansion for today’s manufacturers.

Five Ways to Mitigate Election Security RisksRecent elections highlighted numerous vulnerabilities in our election systems designed to undermine voter integrity and public trust. Grant Thornton has defined five key areas for state and local government officials to focus limited resources to minimize election systems risk.

Pelosi’s Leadership: 5 Business ImplicationsReturning House Speaker Nancy Pelosi’s leadership has implications for business. The California Democrat faces a real challenge in trying to carve out a pro-growth, business-friendly agenda while also trying to address calls from her party’s most liberal wing to slow President Trump’s agenda with impeachment hearings and investigations on such matters as corruption and the president’s tax returns.

Webcast CPE informationTo be eligible for continuing professional education (CPE) credits for webcasts, you must:

• View the original live webcast. CPE credit is not available for viewing archived programs.

• Upon conclusion of the program, complete the final survey and your certificate will be available to print. Pop-up blockers must be off before the start of the webcast in order for the survey and certificate to appear.

• Eligibility requirements for all webcasts are as follows:

Note: You must meet both the viewing time and monitoring response requirements in order to receive CPE credit. Important notes

• Participants will have the opportunity to download their CPE certificate immediately following the webcast. You will receive a follow-up email within 5-7 business days after the webcast, which will provide a link to log in and print a certificate, if you met the minimum monitoring requirements. It will also include the archive if you wish to listen again, but it is not worth CPE.

• CPE credit for Grant Thornton professionals will be reflected in your learning reports, usually within 10 business days except during year-end when it can take up to 60 days. Please keep this in mind if you are trying to meet year - end CPE Requirements.

• We are unable to grant CPE credit in cases where technical difficulties preclude eligibility. CPE program sponsorship guidelines prohibit us from issuing credit to those not verified by the technology to have satisfied the minimum requirements listed above. For best viewing results, Grant Thornton LLP recommends you connect to the webcast using a hard line (no Wi-Fi, smartphones, cell phones, etc.).

Prerequisite education/experience and advance preparationPrerequisite education/experience is not required if the program level is basic or overview. For intermediate, advanced and update program knowledge levels, prerequisites are required as these programs inherently build upon previous education or experience.

Complaint resolution informationTo register complaints about course content or delivery method and to inquire about the timeliness and accuracy of CPE credit posting for this event, contact our support team at cpeevents@us.gt.com. CPE sponsor statementGrant Thornton LLP is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.learningmarket.org. NASBA National Registry of CPE Sponsors – Sponsor Number 108891 New Jersey Sponsor Number 20CE00043700New York Sponsor Number 001817 Texas Sponsor Number 000259

In accordance with the standards of the National Registry of CPE Sponsors, CPE credits are granted based on a 50-minute hour. In order to meet state boards of accountancy CPE sponsorship requirements, CPE credits are granted based on a response rate of 75% or greater. Refund policyThere is no cost for Grant Thornton Thinking webcasts, nor is there a cancellation penalty. Contact usFor any questions on continuing professional education, email cpeevents@us.gt.com or call +1 630 396 5831.

Length of webcast (minutes) Viewing time (minutes) Monitoring response required Credits received

60 minimum 50 75% or greater 1

90 minimum 75 75% or greater 1.5

120 minimum 100 75% or greater 2

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