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Our own Dustin Minton sat down with client Sue Daggett, CEO of Smiling Moose Rocky Mountain Deli, to delve into her concept, its recent rebranding and ongoing growth strategy. 
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Last April, the restaurant industry warily watched as a series of National Labor Relations Board (NLRB) hearings sought to name fast-food giant McDonald's as a joint employer with its individual franchisees. 
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Restaurant public offerings have been a hot industry topic since 2014, a year that saw about a half-dozen restaurant IPOs. As consumer preferences evolve and new restaurant concepts take off, public offerings may be on the menu for many emerging industry players.
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There are many ways to lose money in any restaurant. One of the most vulnerable areas for squandering big dollars is the management of food and beverage costs and inventory. Spoilage, theft, over-production, waste, poor planning and unrecorded sales can all eat into profits.
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Last month on our blog, our colleague Kim Flett discussed the IRS filing requirements mandated by the Affordable Care Act (ACA) and the steps restaurant businesses must take to ensure compliance. But filing the right documents at the right time is not the only thing restaurant owners need to keep in mind; they also must determine whether the health plans they offer provide sufficient and affordable coverage as defined by the ACA. 
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Over the past year, private equity activity has heated up in the restaurant industry. Historically, investors wanted to see proof of concept in multiple markets, minimum revenues, EBITDA, number of units and a good story before they were willing to invest in a restaurant. But as the sector continues to evolve, investors are increasingly setting aside some of their more stringent standards as they seek to take advantage of emerging opportunities
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In step with the industry as a whole, compensation for restaurant managers and professionals is evolving faster than ever to support increased focus on–and demand for–enhanced customer experience. 
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Under the Affordable Care Act (ACA), most taxpayers must have health insurance or pay a penalty. The IRS relied on good faith when individual taxpayers verified they had minimum essential healthcare coverage on the 2014 Form 1040.
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The IRS’s Large Business & International (LB&I) Division, which covers corporations, S corporations and partnerships with assets greater than $10 million, recently announced that it would be implementing significant structural changes to its operations.
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As we close the door on 2015 and head into the New Year, we’ve taken some time to look back at what has been an eventful and exciting time in the restaurant industry.
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