Step-Up in Basis at Death (IRC §1014): Tax Planning Guide for CPAs
Step-Up in Basis at Death IRC §1014: Tax Planning Guide for CPAs Under IRC §1014a, a beneficiary who inherits a capital asset takes a new cost basis equal to th
Step-Up in Basis at Death IRC §1014: Tax Planning Guide for CPAs Under IRC §1014a, a beneficiary who inherits a capital asset takes a new cost basis equal to th
What Is Client Advisory Services CAS and How to Build a CAS Practice Client Advisory Services CAS is the fastest growing practice area in public accounting. Acc
Qualified Opportunity Zone Tax Incentives: What CPAs Need to Know in 2026 Qualified Opportunity Zones still offer a meaningful tax benefit in 2026 — but it is n
How to Transition a CPA Firm from Hourly Billing to Value-Based Pricing Hourly billing penalizes efficiency. A CPA firm that invests in better systems, deeper e
Short-Term vs Long-Term Capital Gains Tax Rates 2025: A CPA's Reference Guide The difference between a short-term and long-term capital gain/glossary/capital-ga
How CPAs and Insurance Brokers Should Collaborate When a Client Starts a New Business The three most expensive mistakes new business owners make — choosing the
Tax Implications of a Business Insurance Claim Payout: What CPAs and Brokers Need to Know Insurance claim proceeds are not automatically income-free. The indemn
How to Apply the Primary Residence Sale Exclusion IRC §121: A CPA's Guide The §121 exclusion is one of the most valuable tax benefits in the Code: a single home
CPA Fees and Hourly Rates in 2025: What to Charge for Every Service The national median billing rate for a CPA in public practice is $150–$250 per hour, with se
Home Office Deduction for Self-Employed Clients: The CPA's Complete Guide The home office deduction under IRC §280A is available to self-employed clients who us