ForwardThinkingInsights to help solve today’s most pressing issues and tackle tomorrow’s challenges

April/May 2017

ABOUT FORWARDTHINKING

TOC NUMBERS

ForwardThinking | April/May 2017

Today’s global business environment is marked by mounting regulatory requirements, 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.

ForwardThinking 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 in ForwardThinking aim to help our clients navigate the opportunities, risks and challenges affecting their businesses.

ForwardThinking | April/May 2017

THE FUTURE OF GROWTH AND INDUSTRIES

The Future of Growth and Industries Webcast Series: Trends to Watch for 2020 April 17, 2017

This webcast examines two major disruptors impacting many industries as we look forward to the next three to five years: a trend toward populism and the impact of continuing technology innovation. Join us to learn more about how these disruptors might impact your future vision.

WebcastsThought leadership

The Future of Growth and Industries: Driving Growth, Managing DisruptionApril 2017This report outlines challenges facing various industries as they look toward 2020. The insights provided include recent research findings and ideas to prepare your business for the future.

ForwardThinking | Q1 2017

TO RECEIVE ONGOING INSIGHTS:

• Download ForwardThinking, our bi-monthly guide to help you address today's pressing business issues and tackle tomorrow's challenges

• Subscribe to receive regular communications, newsletters and timely alerts

• Register for live webcasts or view on-demand episodes

CULTURE

Talent Planning Accelerates Performance for High- Growth CompaniesAttracting and retaining talent is the first step to having a high-performing, healthy organization. To stay competitive, high-growth companies need to develop and update their talent plans to attract and retain the talent they need. Yet, only 22% of fast-growing businesses give themselves an “A” at talent planning. A few, fundamental actions can make a substantial difference.

Thought leadership

ForwardThinking | April/May 2017

Transforming an organization’s culture at strategic moments, whether during an integration or implementation of a new long-term strategy or to simply stay competitive, can challenge even the most progressive organizations. Sustaining a strong culture requires work from everyone, but especially from senior leadership. By modeling and reinforcing the best possible behavior, employees will be better prepared to navigate uncertainty and support their organization’s mission.

Trends in Financial Executive CompensationApril 2017Our annual survey, in partnership with Financial Executives International, examines trends in financial executive compensation.

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

ForwardThinking | April/May 2017

Webcasts

Current Developments in Executive Compensation: Proxy Insights, Regulatory Updates and Global Compensation IssuesMay 25, 2017

Tune into our webcast as we discuss the latest executive compensation developments based on our work with public and private companies. We will also discuss proxy insights, regulatory updates and global equity compensation.

Sponsorships and events

WorldatWork Total Rewards Users' ConferenceMay 7-10, 2017Washington, D.C.

The conference is one of the premier events in the compensation and benefits arena. More than 1,200 attendees, 200 speakers and 100 solutions providers typically attend. The audience includes leaders in total rewards, compensation, sales compensation, executive compensation, benefits and work-life effectiveness.

ForwardThinking | Q1 2017

TO RECEIVE ONGOING INSIGHTS:

• Download ForwardThinking, our bi-monthly guide to help you address today's pressing business issues and tackle tomorrow's challenges

• Subscribe to receive regular communications, newsletters and timely alerts

• Register for live webcasts or view on-demand episodes

GOVERNANCE AND REGULATORY COMPLIANCE

ForwardThinking | April/May 2017

Powerful trends are putting extreme pressure on organizations as regulatory demands continue to change. The ability to respond quickly to regulatory requirements is critical for companies. Myriad rules and regulations across all industries are affecting compliance efforts, further elevating reporting quality and integrity discussions to the top of executive and board meetings.

ADVISORY NEWSLETTER SUBSCRIPTIONSCorporateGovernor NewsletterSubscribe to our 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 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 that dives into the most critical risk and compliance issues facing our clients today. Content will be delivered via a series of surveys, reports, webcasts and thought leadership.

TAX NEWSLETTER SUBSCRIPTIONS

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

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

Thought leadership

FASB Proposal Addresses Accounting for Down Round FeaturesFASB issues proposal to address narrow aspects of distinguishing liabilities from equity.

FASB Accounting Standards Update (ASU) Covers Technical Corrections and ImprovementsThe FASB recently issued ASU 2016-19, Technical Corrections and Improvements, which affects a wide variety of topics in the codification and applies to all reporting entities.

Highlights of the 2016 AICPA Conference on Current SEC and PCAOB Developments: Working Together to Protect InvestorsThis publication provides a summary of the key themes and other important topics discussed during the AICPA conference.

FASB Makes More Technical Changes to Revenue GuidanceThe Board issued ASU 2016-20, Technical Corrections and Improvements to Topic 606, Revenue from Contracts with Customers, which affects narrow aspects of the new revenue recognition guidance.

FASB Clarifies the Definition of a ‘Business’Qualifying as a Public Business Entity (PBE) could have a significant impact on an entity’s financial reporting, including different transition and effective-date requirements under new accounting standards.

SEC Releases Small Entity Compliance GuideThe Small Entity Compliance Guide summarizes and explains rules adopted by the SEC, but it is not a substitute for SEC rules. Only an SEC rule provides complete and definitive information regarding its requirements.

2017 Private Company Audit Committee Outlook: What’s On Your Audit Committee Agenda?Private company audit committees have full agendas and finite resources, which can make keeping abreast of certain items a challenge. This is particularly so in these times of ongoing disruption and increasing risks — risks that audit committees are responsible for containing. Grant Thornton has identified a number of items for audit committees in private companies to consider during the course of 2017.

ForwardThinking | April/May 2017

FASB Simplifies Goodwill Impairment TestThe FASB issued ASU 2017-04, Simplifying the Test for Goodwill Impairment, which amends how an entity measures a goodwill impairment loss by eliminating Step 2 from the annual or interim goodwill impairment test.

FASB Addresses Comments on Debt Premium Amortization ProposalFASB addresses the comments on debt premium amortization proposal and highlights from February 1, 2017 meeting.

Section 501(r) Audits Are Underway: How You Can PrepareAll tax-exempt hospitals must comply with the Internal Revenue Code (IRC) Section 501(r) regulations. While the regulations are not new, at the outset they gave some health systems pause, and consideration of different protocols and knowledge sharing work streams that likely did not exist before. This article covers tips, tactics and tools so you can perform a thorough checkup on your compliance.

Final Regulations Retroactively Affect Nonrecognition on Outbound Transfers of Foreign GoodwillThe Treasury and the IRS recently issued final regulations relating to certain transfers of property by U.S. persons to foreign corporations (T.D. 9803).

FinCEN Extends General Filing Deadline for Foreign Bank and Financial Accounts (FBAR), Continues Yearly Extension for Certain IndividualsThe new annual due date for filing Form 114, Report of Foreign Bank and Financial Accounts (FBAR) for foreign financial accounts is April 15, 2017, with an automatic extension for a six-month period ending on October 15, 2017.

IRS Issues Final Regulations on Information Reporting and Record Maintenance for Certain Disregarded EntitiesThe Treasury and the IRS recently released final regulations (T.D. 9796) that treat a domestic disregarded entity wholly owned by a foreign person as a domestic corporation separate from its owner.

Thought leadership

Proposed Changes to Form 5500 Would Have Significant Impact on EmployersNewly proposed changes to benefit plan reporting on Form 5500 would have a significant impact not only on employers but also on participants, fiduciaries and third-party service providers..

IRS Releases Draft Proposed Regulations for BBA Partnership AuditsTreasury and the IRS released draft proposed regulations (REG-136118-15) providing detail into the administration of the new centralized partnership audit regime enacted as part of the Bipartisan Budget Act (BBA) of 2015, which replaces the partnership audit rules of the Tax Equity and Fiscal Responsibility Act of 1982 (TEFRA).

IRS Modifies Extended Due Dates for C Corporation FilersOn Feb. 7, 2017, the IRS released a statement confirming that calendar year C corporations filing Form 1120, U.S. Corporation Income Tax Return that timely file an extension, would be granted an automatic six-month extension to file an income tax return.

IRS Announces List of Issues to be Targeted as Large Business Audit ‘Campaigns’The IRS Large Business and International (LB&I) division announced on Jan. 31, 2017, a list of 13 different campaigns the government would pursue as part of its move toward issue-based examinations affecting large and midsized businesses.

Envision and Achieve an Optimal Future for Your Tax DepartmentThis article discusses the benefits of adopting a vision to help raise the focus of your tax specialists from compliance and transaction activities to strategic collaboration and planning. The result will be a tax department that is acting as an internal business partner and contributing to the growth of the whole organization.

ForwardThinking | April/May 2017

Regulatory Rollback Could Affect How Banks Address RiskMark Lastner, managing director, Financial Services practice, shares the suggestions he is giving to his banking clients to navigate the current environment.

Webcasts

ForwardThinking | April/May 2017

Finishing Strong in the ASC 606 Marathon: An In-Depth Look at Steps 1 and 2 of the New Revenue ModelApril 26, 2017

In part 2, we’ll revisit the scope of the new revenue guidance in addition to pointing out some of the most common implementation challenges in Steps 1 (Identifying the contract) and 2 (Identifying the performance obligations) of the new 5-step revenue model.

Be Proactive in Preparing Your Partnership for 2018April 27, 2017

New "draft proposed" partnership audit rules and possible tax reform legislation are likely to fill 2018 with challenges and opportunities for partnerships. This webcast will provide highlights of the potential changes and tips for preparing for 2018 in today’s uncertain environment.

New Lease Accounting Standard: What You Need to KnowApril 5, 2017

Please join us as Chris Stephenson, principal in Grant Thornton's Financial Management practice, takes a deep dive into the new FASB standard around lease accounting with a focus on actions companies might take to implement it. The discussion will be moderated by Greg Ross, our Real Estate practice leader, who will also share how the standard affects real estate companies.

Finishing Strong in the ASC 606 Marathon: An In-Depth Look April 18, 2017

In part 1 of a 5-part webcast series, we’ll examine the implementation process required to design processes, integrate systems and account for downstream impacts across the business. Even as businesses finish their technical accounting assessment process, many may have underestimated the potential pitfalls and overlooked best practices they need to consider during the implementation process.

Webcasts

ForwardThinking | April/May 2017

Not-For-Profit Accounting, Regulatory and Uniform Guidance UpdateMay 24, 2017

This webcast will cover the latest accounting and regulatory updates, with a focus on ASU 2016-14, Presentation of Financial Statements of Not-for-Profit Entities and the federal Office of Management and Budget Uniform Guidance. Our presenters will provide updates on the status of other current FASB projects, as well as hot topics including the new lease and revenue recognition standards.

Finishing Strong in the ASC 606 Marathon: An In-Depth Look at Licensing, Modifications, and Other Potential HurdlesJune 13, 2017

In part 5, we’ll explore the new licensing guidance, as well as some of the more challenging areas of ASC 606, including modifications and the principal versus agent assessment.

Securing Incentives Around Repatriated FundsMay 4, 2017

This program will walk you through real-life on-shoring examples and review pertinent criteria to identify best practices, as well as pitfalls to avoid when attempting to secure incentives.

Finishing Strong in the ASC 606 Marathon: An In-Depth Look at Steps 3 and 4 of the New Revenue Model May 10, 2017

In part 3, we’ll explore some of the most common implementation challenges in applying Step 3 (Determining the transaction price) and Step 4 (Allocating the transaction price to the performance obligations).

Finishing Strong in the ASC 606 Marathon: An In-Depth Look at Step 5 and Contract CostsMay 23, 2017

In part 4, we’ll explore some of the most common implementation challenges in applying Step 5 (recognizing revenue when or as an entity satisfies its performance obligations) and the guidance on contract costs.

Sponsorships and events

Association of Certified Anti-Money Laundering Specialists (ACAMS) Annual International Anti-Money Laundering (AML) & Financial Crime ConferenceApril 3-5, 2017Hollywood, FL

Grant Thornton is a sponsor of this conference, which is the most trusted source for bringing together institutions from around the world with the goal of building a united front against money launderers, financial criminals and terrorist organizations. Conference attendees will gather under one roof to generate ideas and learn the latest trends and techniques for fighting financial crime.

University of San Diego Transfer Pricing SymposiumApril 27-28, 2017San Diego, CA

This symposium brings together government, academic and industry experts to discuss critically important international issues facing today’s transfer pricing professionals. You will gain insights for strategies and practices that you can apply to your organization’s planning and policies.

Private Equity International (PEI) Compliance ForumMay 9-10, 2017New York, NY

Grant Thornton is a sponsor of the PEI Compliance Forum, which explores the taxation, regulatory and compliance issues that are pertinent to private equity operations professionals. Join experienced chief compliance officers, general counsels and SEC officials who will share their insights on the latest topics relevant to the compliance community.

ForwardThinking | April/May 2017

ForwardThinking | Q1 2017

TO RECEIVE ONGOING INSIGHTS:

• Download ForwardThinking, our bi-monthly guide to help you address today's pressing business issues and tackle tomorrow's challenges

• Subscribe to receive regular communications, newsletters and timely alerts

• Register for live webcasts or view on-demand episodes

ForwardThinking | April/May 2017

GROWTH AND VALUE CREATION

Middle Market Q4 2016: How Confident are you in the Trump Administration?Only time will tell what the President Trump administration really means for the middle market. But if the first quarterly barometer taken since November’s historic U.S. presidential election is any indication, business leaders — whether reacting to more positive economic indicators or anticipating a more business-friendly administration — are very optimistic about the future. In fact, confidence is at the highest level since the survey started more than five years ago.

Thought leadership

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.

Performance Improvement Can Drive Sustainability ExcellenceAs a relatively new management concept, environmentalis likely not integrated into the overall management of your organization. Learn how to bridge this gap and discover the two primary ways that sustainability initiatives drive improved profitability and ROI.

Reigniting Growth in a Low Growth Economy In a slow growth economy, all companies are looking for strategies to reignite their business strategies. Our National Managing Partner for Clients, Market and Industries Nichole Jordan shares her insights on what companies

should do now, based on recent research conducted by Grant Thornton.

How Better Data Can Pave the Road to Retail NirvanaAs consumers’ love affair with technology grows stronger and the brick-and-mortar shopper experience blends with the digital world to become one retail experience, retailers are becoming savvier about using data to keep a sharp competitive edge. To achieve retail nirvana, the customer must get what they want when they want it. In turn, the retailer must have the tools to deliver what customers need when and where they need it.

ForwardThinking | April/May 2017

5 Questions you Should be Asking to Prepare for the Future Nichole Jordan, national managing partner, Markets, Clients & Industry, poses five questions to assess how well you are prepared to navigate change and prepare for what’s ahead.

The State of The Not-For-Profit Sector in 2017 Watch this video and learn more about our fourth annual report, State of the Not-for-Profit Sector 2017. We offer in-depth knowledge and experienced-based insights on important developments and challenges facing nonprofit leadership, and how to position your organization for long-term success.

State of Higher Education In 2017 — Viewpoints, Approaches and SolutionsWatch this video and learn more about our sixth annual report, State of Higher Education in 2017. We offer in-depth knowledge and experienced-based insights on important developments and challenges facing higher education leadership, and how to position your institution for long-term success.

Thought leadership

Manufacturing Convergence and the Fourth Industrial RevolutionJeff French, national managing partner, Consumer and Industrial Products practice, describes what is driving the change in the manufacturing industry and how manufacturers can seize new opportunities.

Keeping Up With Convergence in the Technology Industry Steve Perkins, National Managing Director, Technology Industry Practice, explains how convergence in the technology industry is affecting the value chain and describes how this will change the technology industry.

Working Capital: Finding Extra Cash to Fund GrowthApril 2017Most middle-market businesses are satisfied with their current working capital performance. But is their satisfaction justified? At many companies, if there’s enough money to meet payroll and pay the bills, the discussion on working capital ends. That is a missed opportunity, as even modest improvements in working capital performance can free up

millions of dollars for strategic investments in organizational priorities. National Center for the Middle Market ReportApril 2017This quarterly report and content series gauges the sentiment of middle-market organizations.

The Future of Growth and Industries: Driving Growth, Managing DisruptionApril 2017This report outlines challenges facing various industries as they look toward 2020. The insights provided include recent research findings and ideas to prepare your business for the future.

The Future of Growth and Industries of Asset ManagementMay 2017Disruptive forces are challenging norms in the asset management industry. Hedge fund companies cannot control the forces of change, but they have several "levers" to influence organizational value: create value; protect value and transform value. Discover future trends and business issues impacting the future of the hedge fund industry.

The Future of Growth and Industries of BankingMay 2017Since the Great Recession, banks have been trying to find a new normal. The reality is that there is none. There is only the reality of disruptive forces constantly challenging banking industry norms. Banks cannot control these forces of change, but they have several levers to influence organizational value. As banks have struggled to devise a robust and efficient approach to these issues, this report discusses future trends and steps that banks can take in tackling these challenges.

The Future of Growth and Industries of Life SciencesMay 2017Disruptive forces are challenging norms in the life sciences industry. Life sciences companies cannot control the forces of change, but they have several tools to influence organizational value: Create value; protect value and transform value. The Growth and Future of Life Sciences Report explores the value levers life sciences companies can activate today to prepare for the challenges and opportunities of tomorrow.

Webcasts

The Future of Growth and Industries Webcast Series: Trends to Watch for 2020April 17, 2017

This webcast examines two major disruptors impacting many industries as we look forward to the next three to five years: a trend toward populism and the impact of continuing technology innovation. Join us to learn more about how these disruptors might impact your future vision.

Private Equity and TransactionsApril 18, 2017

As oil prices have recovered these past several months, signs of optimism among energy investors have emerged. Stability, however, remains elusive. Join us as we examine what's ahead for private equity and transactions in the energy industry.

ForwardThinking | April/May 2017

The Future of Growth and Industries of Manufacturing May 2017Since the Great Recession, manufacturing companies are trying to find a new normal; the reality is that there is no new normal, there is only new. Disruptive forces are challenging norms in the manufacturing industry. Manufacturing companies cannot control the forces of change, but they have several levers to create, protect and transform organizational value. The Growth and Future of Manufacturing Report explores the value levers manufacturing companies can activate today to prepare for the challenges and opportunities of tomorrow.

The Future of Growth and Industries of TechnologyMay 2017Since the Great Recession, technology companies have been trying to find a new normal. The reality is there is none. Disruptive forces are challenging norms in the technology industry. Although technology companies cannot control the forces of change, they have several levers to influence organizational value.

Thought leadership

ForwardThinking | April/May 2017

Middle-Market Insights Theater – Live From Intergrowth!April 25, 2017Las Vegas, NV

A panel of C-suite executives with successful private equity-backed companies will discuss the role of the private equity investor, their experiences working with private equity and what makes a successful partnership, as part of InterGrowth 2017. The panelists will also share first-hand experiences and their insights on value creation — the opportunities, challenges and lessons learned.

Sponsorships and events

Manufacturing Success: Build,Transform and Protect Value Into 2020May 9, 2017

Manufacturing companies are trying to find a new normal, but the reality is that there is no new normal, there is only new. Disruptive forces are challenging norms in the manufacturing industry. Manufacturing companies cannot control the forces of change, but they have several levers to influence organizational value. This webcast will share how to:

• Assess the disruptive forces impacting the industry and companies within the industry

• Determine strategies to address issues identified as future challenges

• Explain the value levers that companies can activate to manage future risks

The Future of Growth and Industries of Technology May 17, 2017

This webcast showcases research about the future challenges for companies in the technology industry. Join Steve Perkins, Grant Thornton's Technology practice leader, as we explore the value levers technology companies can activate today to prepare for the challenges and opportunities of tomorrow.

Webcasts

ForwardThinking | Q1 2017

TO RECEIVE ONGOING INSIGHTS:

• Download ForwardThinking, our bi-monthly guide to help you address today's pressing business issues and tackle tomorrow's challenges

• Subscribe to receive regular communications, newsletters and timely alerts

• Register for live webcasts or view on-demand episodes

LEVERAGING TECHNOLOGY

Recommendations on Modernizing IT AcquisitionsThis article provides our recommendations and comments to the Senate Finance Committee about current IT modernization and acquisition practices. This includes our most recent Federal Acquisition Executive Survey, where we conducted extensive interviews at all levels of the federal acquisition workforce. We also outline our approach to implement agile acquisitions at government agencies.

Thought leadership

ForwardThinking | April/May 2017

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.

Agile Acquisition Execution GuideThis guide is designed for program and project managers, as well as procurement professionals. The guide explains that the root cause of many large-scale IT initiative challenges can be traced back to procurement practices that presume the use of predictive, plan-based implementation methods.

Keeping Up With Convergence in the Technology Industry Steve Perkins, National Managing Director, Technology Industry Practice, explains how convergence in the technology industry is affecting the value chain and describes how this will change the technology industry.

ForwardThinking | April/May 2017

Webcasts

Including Taleo in Your Oracle ERP InvestmentApril 19, 2017

Oracle Taleo Cloud is an industry-leading talent management solution that is part of Oracle’s overall Human Capital Management Cloud Applications. The solution offers capabilities necessary to support an organization's needs in the identification and retention of its talent base. The Oracle Taleo Cloud applications can supplement an organization’s HCM systems and provide the tools necessary for your human resources (HR) business partners to meet enterprise goals. During this presentation Grant Thornton will discuss:

• HR talent management challenges

• About Oracle Taleo Cloud and ERP

• Implementation insights

Sponsorships and events

Association for Computers & Taxation (ACT): 2017 Annual ConferenceMay 22-24, 2017Clearwater Beach, FL

This conference is tax and technology focused, with attendees primarily interested in how to better automate their corporate tax function.

Accelerating Architectural Trends - Platform as a Business ModelApril 27, 2017

Tomorrow's technology winners will build and orchestrate pervasive and compelling platforms that connect producers and consumers. Technology companies that own successful platform communities will be able to tap into and monetize user-generated content, creativity and data. This webcast explores:

• The emerging trends and associated risks of platform communities

• Acquisition strategies: Pitfalls and hidden opportunities

• This session will help develop an understanding of how the platform business redefines value creation.

ForwardThinking | Q1 2017

TO RECEIVE ONGOING INSIGHTS:

• Download ForwardThinking, our bi-monthly guide to help you address today's pressing business issues and tackle tomorrow's challenges

• Subscribe to receive regular communications, newsletters and timely alerts

• Register for live webcasts or view on-demand episodes

OPERATIONAL EXCELLENCE

How an Apparel and Footwear Giant Makes Sustainability the Norm, Not the ExceptionThis article explores how one apparel and footwear giant is making sustainability the norm, not the exception within their organization.

How Manufacturers Can Drive a Sustainable Supply ChainCompanies at the top of the sustainability movement know that teaming up with their suppliers is key to creating a sustainable supply chain. This article shares three critical steps that manufacturers can take in establishing a more sustainable supply chain, and five questions to consider when changing suppliers.

Thought leadership

ForwardThinking | April/May 2017

Organizations are constantly challenged to flourish and gain advantage in an increasingly complex and ever-changing environment. To maintain growth, organizations must remain flexible, agile and profitable, which often requires new operating models to support the evolving needs of the business. The key is to understand which business processes no longer make sense and which ones should remain, while ensuring activities are being performed more efficiently and effectively and with less risk.

Agile Acquisition: The 7 Steps for Agile BuyingThe article reviews seven steps government can take to adapt existing acquisition practices to support Agile delivery techniques and deliver more value, faster.

Technology Transformation at OCHO Candy - A Q&A With Denis Ring OCHO Candy shows its love for candy lovers by crafting organic alternatives to traditional candy bars.. Denis Ring is the founder at OCHO Candy and has firsthand experience learning how technology can transform a business. Denis spoke to us about how technology helped him increase production and reduce cost of goods. He also describes the role technology plays in helping him innovate his product line. Watch him talk about the game-changing role technology has played in his business.

Working Capital: Finding Extra Cash to Fund GrowthApril 2017Most middle-market businesses are satisfied with their current working capital performance. But is their satisfaction justified? At many companies, if there’s enough money to meet payroll and pay the bills, the discussion on working capital ends. That is a missed opportunity, as even modest improvements in working capital performance can free up millions of dollars for strategic investments in organizational priorities. Your Supply Chain or Your Brand: Solving for Buyer Demand and DynamicsApril 2017Our article will cover customer demand and dynamics as key drivers in supply chain management. It will also highlight the need to understand the impact of your buyer base to make the right optimization choices.

ForwardThinking | April/May 2017

Thought leadership

Reinvestment: Incentives for Supply Chain ReshoringApril 2017The article will explore the U.S. reinvestment plans, incentives and how manufacturers can optimize results in an on-shoring environment. Supply Chain InfographicApril 2017Your supply chain is critical to sound corporate financial performance. Optimize it with integrated planning and your business wins. Based on the results of our Innovate to Optimize the Financial Performance of Your Supply Chain report, this top 10 list will highlight the most valuable key performance indicators of your supply chain’s financial performance.

Financial Management Research ReportMay 2017Financial Executive International (FEI) andGrant Thornton explore financial executives' most pressing financial management business issues in a new joint research report.

Financial Officer or Value Officer?May 2017In today's manufacturing organization, CFOs are expected to deliver more than the financials. This article will highlight the areas of technology, risk and analytics where manufacturing CFOs are now spending time beyond their traditional financial role.

ForwardThinking | April/May 2017

Webcasts

Strengthening Your Not-For-Profit Organization's BrandApril 19, 2017

Your brand is more than just your name and logo — it’s the impression in the minds of everyone who is aware of your organization. It is shaped by your leaders, employees, communications, website, programs, partnerships, results and many other elements. Maintaining a positive brand requires considerable planning, research, expertise and time. This webcast will discuss the significant benefits to your organization, as well as the challenges organizations face in building and maintaining a successful brand.

This webcast is presented exclusively for Grant Thornton clients.

Transaction Costs: When is the Safe Harbor Not So Safe?May 11, 2017

Join our webcast as we discuss situations around the treatment of transaction costs including how the IRS has responded to certain positions that some may have considered “safe."

Leading Edge National Association of ManufacturersMay 23, 2017Houston, TX

Your supply chain is critical to sound corporate financial performance. Optimize it with integrated planning and your business wins. This event, in partnership with the National Association of Manufacturers, explores the key attributes of optimization — and how to effect change — based on quantitative and qualitative feedback from manufacturing executives.

Sponsorships and events

ForwardThinking | Q1 2017

TO RECEIVE ONGOING INSIGHTS:

• Download ForwardThinking, our bi-monthly guide to help you address today's pressing business issues and tackle tomorrow's challenges

• Subscribe to receive regular communications, newsletters and timely alerts

• Register for live webcasts or view on-demand episodes

THE NEW ADMINISTRATION’S IMPACT ON BUSINESS

Tax Reform Outlook: Frequently Asked QuestionsThe potential for sweeping tax changes is greater now than in decades, but many open questions remain. Businesses and individuals are scrambling to understand when tax reform could be enacted, when it would be made effective, what is actually being proposed, how the proposals are likely to evolve, and what taxpayers can and should do before reform is completed. Our FAQs report addresses these issues and more.

Thought leadership

ForwardThinking | April/May 2017

Only time will tell what the Donald 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.

Trump and House Republicans Still Seeking Agreement on Border Adjustability ProposalThe Trump administration recently expressed wariness over the border adjustability proposal at the heart of the GOP tax blueprint. House Republicans want to make business taxes “border adjustable,” meaning that gross receipts from exports would be excluded from income, while the cost of any imported goods or parts could not be deducted. The Ways and Means Committee is hurrying to convert its blueprint into a full legislative draft, but is facing skepticism from Trump on border adjustability.

Trump Issues Orders to Halt Tax Regulations and Attacks ACAPresident Trump used his first week in office to issue a pair of orders that will stem the flow of tax regulations and could lead to changes in health care-related tax guidance.

Thought leadership

ForwardThinking | April/May 2017

Hatch Expresses Reservations About House Tax Bill, Plans Independent Senate Action Senate Finance Committee Chair Orrin Hatch, R-Utah, has raised concerns about the “border adjustability” proposal in the House tax reform blueprint and said the Senate will produce an independent tax bill.

Affordable Care Act: Repealing or Replacing the Affordable Care Act is not as Costly as you Think — Or Is It? President Trump and the Republican-led Congress are fulfilling a pledge to repeal and replace the Patient Protection and Affordable Care Act (ACA). We identify the most important potential changes that could affect individuals, employers, providers and others in the health care arena.

The Trump Administration’s impact on Health Care Anne McGeorge, national managing partner, Health Care practice, talks about some of the presidential directives that will affect health care companies.

Surviving Disruption in Higher Education Mark Oster, national managing partner, not-for-profit and higher education practices, assesses how higher education institutions are faring in the face of disruption.

Private Equity Outlook Under the Trump Administration Sal Fira, national managing partner, Private Equity practice, shares an outlook for the industry and describes developments that could result during the Trump presidency.

The Trump Administration’s Effect on the Oil and Gas Industry Kevin Schroeder, national managing partner, Energy practice shares his thoughts on how the new administration's policies could affect global demand.

Webcasts

The Congressional Address: How President Trump Will Affect Your Business

President Trump outlined his vision for change during his first address to the 115th Congress on February 28. There is still uncertainty about the new administration’s policy agenda, though business leaders are anticipating his policies with both curiosity and cautious optimism. Join us as we recap President Trump’s legislative and policy agenda, and discuss the implications for businesses. We’ll explore how his policies will affect health care, banking and manufacturing, and how tax reform could affectyour business.

ForwardThinking | Q1 2017

TO RECEIVE ONGOING INSIGHTS:

• Download ForwardThinking, our bi-monthly guide to help you address today's pressing business issues and tackle tomorrow's challenges

• Subscribe to receive regular communications, newsletters and timely alerts

• Register for live webcasts or view on-demand episodes

RISK MANAGEMENT

Cybersecurity 2.0: Think Like a Cybercriminal to Combat ThreatsConventional thinking on cyber security is that it is past its expiration date. Companies spend big dollars to head off cyber threats with mixed success. Meanwhile, business leaders routinely acknowledge that attacks against their organization aren’t a matter of if, but when. Their nervousness is driven by everyday scenarios of cyberattacks turning into business crises. What’s a forward-looking enterprise to do?

Thought leadership

ForwardThinking | April/May 2017

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 reputation damage, and more. Leading organizations will find ways to harness risk to help grow their business and achieve exceptional performance.

The key to managing threats isn’t necessarily greater investment or even manpower. Instead, it takes the imagination of a criminal — seeing your own enterprise as they would see it – in order to reach a higher state, phase 2.0, of cyber security preparedness. Strategic Risk: Manufacturers' Largest and Most Underfunded Business ThreatA majority of manufacturers view strategic risk as their organization’s most significant threat. Learn what else Grant Thornton found in its Governance, Risk and Compliance Survey of manufacturers.

Financial Services: Poised and Prepared for the Next Great Leap?Powerful trends are putting extreme pressure on financial services organizations as regulatory demands continue to change, disruptive competitors multiply and technology advancements escalate. To help industry executives identify opportunities and plan for 2017 and beyond, Grant Thornton deployed its annual Governance, Risk and Compliance Survey, highlighting trends, activities and challenges facing today’s leaders.

Thought leadership

ForwardThinking | April/May 2017

Performance-Driven Risk Management: An Integrated Approach April, 2017 Pushing limits entails risk-taking that high-performing individuals and organizations often take while others shun. Yet, achieving high performance in the current business environment demands an understanding of not only risk and risk management, but also truly integrated risk management and how to realize it. As a result of true integration, an organization can pursue high performance by reinforcing its value proposition at the strategic level, protecting and delivering value at the operational level, and managing the full range of risks at every level.

This approach amounts to performance-driven risk management in that it enables the organization to take risks that are worth taking, avoid those that could be devastating and clearly perceive the difference between the two.

Sponsorships and events

Risk Management Society (RIMS) Annual ConferenceApril 23-26, 2017Philadelphia, PA

Grant Thornton is a sponsor of the RIMS Annual Conference, which features the world’s largest exhibition dedicated to risk management and also includes more than 400 speakers presenting on the full spectrum of risk management. Explore the breadth of financial risks together with the identification of procedures to avoid or minimize their impact.

ForwardThinking | Q1 2017

TO RECEIVE ONGOING INSIGHTS:

• Download ForwardThinking, our bi-monthly guide to help you address today's pressing business issues and tackle tomorrow's challenges

• Subscribe to receive regular communications, newsletters and timely alerts

• Register for live webcasts or view on-demand episodes

“Grant Thornton” refers to Grant Thornton LLP, the U.S. member firm of Grant Thornton International Ltd (GTIL), and/or refers to the brand under which the GTIL member firms provide audit, tax and advisory services to their clients, as the context requires. GTIL and each of its member firms are separate legal entities and are not a worldwide partnership. GTIL does not provide services to clients. Services are delivered by the member firms in their respective countries. GTIL and its member firms are not agents of, and do not obligate, one another and are not liable for one another’s acts or omissions. In the United States, visit grantthornton.com for details.

© 2017 Grant Thornton LLP | All rights reserved | U.S. member firm of Grant Thornton International Ltd

Connect with us

grantthornton.com

@grantthorntonus

linkd.in/grantthorntonus

About Grant Thornton LLPFounded in Chicago in 1924, Grant Thornton LLP (Grant Thornton) is the U.S. member firm of Grant Thornton International Ltd, one of the world’s leading organizations of independent audit, tax and advisory firms. Grant Thornton has revenue in excess of $1.6 billion and operates 60 offices with more than 570 partners and more than 8,500 personnel in the United States and at our Shared Services Center in Bangalore, India. Grant Thornton works with a broad range of dynamic publicly and privately held companies, government agencies, financial institutions, and civic and religious organizations.

We want to hear from youPlease take this quick survey and tell us what you thought of this content.