How rule changes will affect companies next year

Many rule changes scheduled to go into effect this week are expected to affect corporations' handling of their taxes, along with other regulatory issues. Unless Congress acts, companies could lose access to tax breaks related to research and development as well as the hiring of veterans. Meanwhile, a new rule could force companies to report on whether their products use "conflict minerals." Other potential regulatory changes later in the year are related to issues such as executive pay and auditing.

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