Page 3 - JoFA_Jan_Apr23
P. 3

January 2023


                                                                            Off to the






                                                                    RACES






                                                                                      Tax season begins
                                                                                                            6


                                                                                Also: Tax season quick guide
                                                                                                           11
































                                                              PLUS


                                                              Initial direct cost and deferred rent under FASB ASC 842
                                                              14

                                                              Build your skills for a career in ESG
                                                              22


                                                              The rise of the cash balance pension plan
                                                              26
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