Articles & Publications

As the end of the year approaches, now is the perfect opportunity to assess your financial strategies and implement effective year-end tax planning. With the recent passage of the One Big Beautiful Bill (OBBBA), it is especially important to. Read More >>

Starting January 1, 2026, many employer-provided meals, including snacks, coffee, and on-site lunches, will no longer be tax-deductible. This change eliminates meal deductions previously justified under the “convenience of the employer” standard and directly affects meals offered in office. Read More >>

Qualified Small Business Stock (QSBS) is a powerful but often overlooked tax incentive for founders, early employees, and investors in high-growth companies. With the passage of the One Big Beautiful Bill Act (OBBBA) in 2025, the rules surrounding QSBS. Read More >>

Note: This article was originally published on August 20, 2025, and updated on May 4, 2026, to reflect the latest IRS guidance. With the March 25, 2025, signing of Executive Order 14247 – Modernizing Payments to and From America’s. Read More >>

The One Big Beautiful Bill Act (OBBBA), signed into law on July 4, 2025, introduces new federal income tax deductions for eligible employee overtime pay and tips. This legislation, which applies to tax years beginning in 2025,  requires employers. Read More >>

In a recent U.S. Tax Court case, WT Art Partnership LP, Lonicera LLC, Tax Matters Partner v. Commissioner of Internal Revenue, the court provided important guidance on what constitutes a “qualified appraisal” for charitable art donations and the potential. Read More >>

With the signing of Amended Substitute House Bill 96 on June 30, 2025, Governor Mike DeWine set in motion a significant tax overhaul affecting income tax, property tax, and sales and use taxes. The new biennial budget for fiscal. Read More >>

In an all-inclusive bill, current lawmakers aimed to reshape the landscape of federal tax policy by introducing a comprehensive piece of legislation referred to as the “One Big Beautiful Bill”. This bill seeks to make several key provisions of. Read More >>

The sourcing of service revenue for state income tax purposes is of particular significance in the context of mergers and acquisitions (M&A). During the tax due diligence phase of M&A, it is crucial to assess the target company’s tax. Read More >>

Some of the taxpayer favorable tax reductions from the Tax Cuts and Jobs Act of 2017 (TCJA) were permanent changes but most are set to expire on December 31, 2025.  With President Trump and the Republican majority in both. Read More >>