Arvori
Guides and analysis for CPAs.
How OBBBA's new $275K/$550K QBI phase-out ranges and $400 minimum deduction change W-2 wage planning — salary modeling, UBIA strategy, and SSTB considerations for 2026.
Section 179 deduction 2026: OBBBA raised the limit to $2,560,000 with a $4,090,000 phase-out. Qualifying property, income limits, phase-out math, and election sequencing with bonus depreciation.
SECURE 2.0 mandatory Roth catch-up rule takes effect January 1, 2026: employees earning over $150,000 in 2025 FICA wages must make catch-up contributions on a Roth basis. Step-by-step guide.
OBBBA's car loan interest deduction — who qualifies, the $10,000 cap, MAGI phase-outs, domestic assembly requirement, and how to report it on Schedule 1A for 2025 returns.
OBBBA raised the federal estate and gift tax exemption to $15M per person. How CPAs should replan: portability, annual gifting, advanced trusts, state exposure, and basis tradeoffs.