Arvori
Qualified Production Property Expensing Under OBBBA: The CPA's Guide to IRC §168n The One Big Beautiful Bill Act OBBBA, enacted July 4, 2025 created IRC §168n,
Trade Credit Insurance in a Tariff Era: What CPAs and Brokers Need to Know Trade credit insurance/glossary/trade-credit-insurance reimburses a business for acco
IRS Micro-Captive 831b Listed Transaction: What CPAs and Insurance Brokers Must Know in 2026 The IRS finalized regulations on January 10, 2025 T.D. 10022, 90 Fe
Car Loan Interest Deduction OBBBA Schedule 1A: What CPAs Need to Know The One Big Beautiful Bill Act OBBBA added a new above-the-line deduction for qualified mo
Estate and Gift Tax Planning Under the OBBBA $15M Exemption: CPA Strategy Guide The One Big Beautiful Bill Act OBBBA permanently raised the federal unified esta
Excess Business Loss Limitation Under IRC §461l: The CPA's Guide to the Permanent OBBBA Rule The excess business loss/glossary/excess-business-loss EBL limitati
Section 174A R&D Expensing: How to Claim Retroactive Relief for 2022–2024 Returns The One Big Beautiful Bill Act OBBBA, enacted July 4, 2025 created IRC §174A,
1099-NEC and 1099-MISC Thresholds for 2026: What CPAs Must Know After the OBBBA The One Big Beautiful Bill Act OBBBA raised the reporting threshold for both For
OBBBA Tip and Overtime Pay Deductions: What CPAs Need to Know for 2025–2028 The One Big Beautiful Bill Act OBBBA introduced two new above-the-line deductions fo
SEP IRA vs SIMPLE IRA vs Solo 401k: Choosing the Right Retirement Plan for Small Business Clients A self-employed professional with no employees should almost a