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Latest Articles
Current developments in S corporations
9+ hour, 20+ min ago (1332+ words) This annual update covers recent developments, including court cases and selected administrative changes occurring in the 12 months ending March 2026....
Planning for domestication transactions
9+ hour, 20+ min ago (21+ words) Foreign companies can realize benefits from establishing domicile in the United States if they observe structural and special rules and considerations....
Effect of the new pro rata share rules
9+ hour, 20+ min ago (25+ words) Even though recent changes substantially reduced abuse concerns, U.S. corporate shareholders must still comply with the extraordinary reduction rules when deducting certain foreign dividends....
Structuring partnership mergers
9+ hour, 20+ min ago (75+ words) Focusing on private-equity acquisitions, this article compares merger forms and highlights tax considerations, particularly where some partners cash out and others continue the business....
Determining when a debt instrument has zero basis
9+ hour, 20+ min ago (20+ words) Taxpayers issuing related-party loans should assess the consequences if those debt instruments are determined to have a zero basis....
Planning for new charitable contribution limits
9+ hour, 20+ min ago (29+ words) Thresholds and ceilings for individual and corporate deductions under the law known as the One Big Beautiful Bill Act may indicate a need for donation timing and other strategies....
Tech news: Luca IQ launches with e-file approved tax engine for CPA firms
16+ hour ago (133+ words) Luca IQ launches with e-file approved tax engine for CPA firms; Workday touts new Financial Audit Agent; Cherry Hill Advisory launches AI-enabled internal audit services; and other accounting tech news and updates. Plus, Kaufman Rossin launches a PE practice; Centri…...
Why cloud bookkeeping is more than a concept
15+ hour, 14+ min ago (453+ words) There was a time, not long ago, when bookkeeping firms were apprehensive of cloud solutions. Those days are fading. And with the expanding cyber threat landscape, growing client expectations and the evolution of AI, cloud bookkeeping is no longer just…...
How to get double-digit growth
1+ day, 8+ hour ago (310+ words) Even if it's just to keep up with inflation, every accounting firm wants to grow its revenues from year to year — and most want to do much more than keep up with inflation. That can be difficult, though, in an…...
Who gets blamed when AI goes wrong?
1+ day, 13+ hour ago (282+ words) Who is ultimately responsible for an organization's AI, and who is to blame when it goes wrong? Looking deeper into the role of the vendor, Avalara said that in 17% of cases, the contracts state that the vendor bears only minimal…...