Arvori
Accumulated Adjustments Account AAA: The S-Corp Distribution Guide for CPAs The Accumulated Adjustments Account AAA is the corporate-level ledger that determine
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
Mega Backdoor Roth in a Solo 401k: CPA Strategy Guide The mega backdoor Roth strategy lets a self-employed client move up to $46,500 of after-tax dollars into a
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