Arvori
Standard Deduction vs Itemized Deductions: How CPAs Decide for Clients in 2025 For the majority of individual tax clients, the 2025 standard deduction wins with
Business Insurance Premium Tax Deductions: What's Deductible, What Isn't, and How to Document It Most business insurance premiums are deductible as ordinary and
How to Report Cryptocurrency Transactions for Business and Individual Clients Under IRS Notice 2014-21, virtual currency is treated as property for federal tax
Depreciation Recapture: How to Calculate and Explain It to Clients Selling Rental Property Depreciation recapture is a tax on the benefit a client already recei
How to Build a Business Succession Plan: Tax and Insurance Components Explained Business succession planning determines what happens to a business when the owne
Captive Insurance Strategy: When It Works as a Tax and Risk Management Tool Captive insurance allows a business to self-insure through a company it owns — rathe
Key Person Insurance: Premium Deductibility, Death Benefit Tax Treatment, and How to Structure Coverage Key person insurance is a life or disability policy owne
How to Structure a Buy-Sell Agreement: The Tax and Insurance Components Explained A buy-sell agreement is a binding contract governing what happens to a co-owne
ACA Employer Mandate: The 50-Employee Threshold, Coverage Requirements, and Penalties Explained The Affordable Care Act's employer shared responsibility provisi
HRA vs HSA vs FSA: How Each Account Works, What Each Costs, and When to Recommend One Bottom line: The right account depends on the health plan your client can