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01 Jun 2022
Summer at Johnson Lambert: Flexibility and a Mental Wellness Break
At Johnson Lambert, we prioritize mental health and wellbeing. We understand that when our team members have good mental health support, they are able to bring their best selves to work. Having strong health and wellness practices must include reminding […]
01 May 2023
Subscription-Based IT Arrangements: Your Guide to Adopting GASB 96
Johnson Lambert is dedicated to keeping you up to date on the impact of the Government Accounting Standards Board’s (GASB) Statement No. 96, Subscription-Based Information Technology Arrangements (GASB 96). GASB 96 is effective for fiscal years beginning after June 15, […]
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28 Jun 2018
Strike Two – Another Loss for Captive Insurance
In yet another captive insurance case, the United States Tax Court has ruled in favor of the Internal Revenue Service. The opinion on the case of Reserve Mechanical Corp, f/k/a Reserve Casualty Corporation v. Commissioner of Internal Revenue was released […]
03 Jun 2025
Strengthening Insurance Decision-Making with Robust Model Risk Management
Economic uncertainty, shifting loss patterns, and fast-moving advances in data science are changing how insurers make critical decisions. From pricing and reserving to reinsurance and capital planning, models have become indispensable tools for interpreting complexity and driving strategy. These tools […]
15 Feb 2018
Stranded Tax in AOCI: Relief has Arrived
On February 14, 2018, FASB issued ASU 2018-02, Reclassification of Certain Tax Effects from Accumulated Other Comprehensive Income. This standard gives companies the option to reclassify the “stranded” tax out of accumulated other comprehensive income (AOCI) to retained earnings as […]
27 Apr 2018
Still No Clear Answers on Tax on Qualified Transportation Fringes for Nonprofits
Johnson Lambert joined members of the American Society of Association Executives on Wednesday to meet with officials from the Treasury Department to voice concerns over the implementation of the tax on qualified transportation fringe benefits offered by tax-exempt employers created […]