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QBI Wage-Limit Strategies Post-OBBBA: W-2 Wage Planning Under the New Phase-Out Ranges The One Big Beautiful Bill Act OBBBA made the Section 199A Qualified Busi
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
Mandatory Roth Catch-Up Contributions 2026: Employer and CPA Action Guide SECURE 2.0 §603, now taking effect for plan years beginning on or after January 1, 202
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
QBI Deduction at 23%: How OBBBA's Rate Increase Changes Pass-Through Tax Planning The One Big Beautiful Bill Act OBBBA made two changes to Section 199A that eve
How to Defend Employee Retention Credit Claims in an IRS Audit The IRS processed nearly $230 billion in ERC claims before issuing a moratorium on new filings in
Advising Clients Who Want to Bring On Investors: S-Corp vs C-Corp Considerations When a business owner says "I want to bring on investors," the first question a
Can an LLC Be Taxed as an S-Corp in Every State? Short answer: No. A federal S-Corp election under IRC §1361 has no automatic effect on state taxes. Most states
How to Use State Pass-Through Entity Tax Elections to Bypass the SALT Cap The $10,000 SALT deduction cap imposed by the Tax Cuts and Jobs Act of 2017 P.L. 115-9
Disregarded Entity vs Pass-Through Entity: Key Tax Differences for CPAs A disregarded entity is a pass-through entity — but not all pass-through entities are di