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How to File a Section 83b Election: The 30-Day Window for Restricted Stock and Founders' Shares A Section 83b election lets a taxpayer pay income tax now — at t
Section 409A Compliance: A CPA's Guide to Nonqualified Deferred Compensation Rules Section 409A of the Internal Revenue Code governs virtually every nonqualifie
Section 163j Business Interest Limitation: OBBBA Planning Guide for CPAs The One Big Beautiful Bill Act OBBBA made two significant changes to the Section 163j b
BBA Partnership Audit Rules: A CPA's Guide to the Centralized Audit Regime Under the Bipartisan Budget Act of 2015 BBA, partnerships with tax years beginning af
Accumulated Adjustments Account AAA: The S-Corp Distribution Guide for CPAs The Accumulated Adjustments Account AAA is the corporate-level ledger that determine
Earnout Tax Reporting Under Section 453: How CPAs Handle Contingent Sale Proceeds An earnout is a provision in a business sale agreement that ties a portion of
State PTET Elections in 2026: The CPA's Planning Guide After OBBBA With OBBBA's $40,000 SALT cap in effect for 2026, the pass-through entity tax election is no
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,
Section 179 Deduction 2026: Limits, Rules, and Planning Strategies The One Big Beautiful Bill Act OBBBA, enacted July 4, 2025 permanently raised the Section 179
SALT Cap and PTET Elections After OBBBA: When to Keep, Modify, or Drop the Election The One Big Beautiful Bill Act's increase of the SALT cap from $10,000 to $4