Putting pensions on the books

https://www.statedatalab.org/news/detail/not-so-great-gasb-accounting-rule-pushes-hospitals-near-default

Tax-exempt hospital rule changes

http://www.aicpa.org/Publications/TaxAdviser/2015/july/Pages/Tax_Clinic_05.aspx New guidance effective for tax years beginning after 12/29/15. This article summarizes