The Secured Overnight Financing Rate (SOFR) is a benchmark interest rate for dollar-denominated derivatives and loans. The secured overnight financing rate (SOFR) is a benchmark rate that reflects ...

Ordinary losses are fully deductible in the year of the loss, unlike capital losses, which are subject to limits. This tax provision benefits small businesses and startups by reducing their ...

Developed by a group of prominent Holocaust scholars and endorsed by others, it has been the subject of fierce debate since its inception in 2016, here and overseas. The definition contains 11 ...