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Articles Business Valuations Mergers & Acquisitions

SBA Quality of Earnings Requirement for $3M+ Deals

The SBA issued a new standard operating procedure earlier this year. The standard operating procedure, SOP 50 10 8.1, is…

Karolis MatulisSeptember 30, 2026

Articles Employee Benefit Plan Audits Individual Tax Tax Law Resources Tax Services

2026 Roth Catch-Up Contributions: What to Know

Age 50 or older and earning over $150,000? Your 2026 catch-up contributions may now be Roth. If you turned 50…

Lauren LandolfiSeptember 29, 2026

Articles International Commerce Group International Tax Tax Law Legislation Tax Services

Foreign Tax Credits and the NIIT: Federal Circuit Rejects Treaty-Based Credit

On August 31, 2026, the U.S. Court of Appeals for the Federal Circuit ruled that the U.S.-Canada and U.S.-France income…

Ektaa ShahSeptember 8, 2026

Articles New York Condos and Co-ops Real Estate State and Local Tax Tax Services

NYC Pied-à-Terre Tax Update: October Deadline & Changes

A New York state court in Staten Island heard arguments Monday afternoon from both NYC homeowners as well as the…

Ryan MooreSeptember 1, 2026

Articles International Commerce Group International Tax

FBAR Deadline 2026: October 15 Filing Reminder

U.S. citizens and residents who held a financial interest in, or signature authority over, a foreign bank or financial account…

Deepika IyerSeptember 1, 2026

Accounting & Assurance Articles Life Sciences & Pharma Tax Law Resources

Income Tax Disclosure Update for Life Sciences Companies

New income tax disclosure requirements under Accounting Standards Update (ASU) 2023-09 take effect for privately held companies in 2026. Understanding…

Tim TorresAugust 27, 2026

Articles Real Estate Tax Law Resources

Real Estate Professional Status: What It Is and Why It Matters

The standard tax treatment of rental properties is that any income or loss generated is considered passive. As a result,…

Rob OttenAugust 25, 2026

Articles International Commerce Group International Tax

U.S. Filing Requirements for a Foreign-Owned Single-Member LLC

For domestic U.S. tax purposes, a Limited Liability Company (LLC) with one owner is considered “disregarded” for U.S. federal income tax purposes,…

Robert EwanisAugust 18, 2026

Articles New York Condos and Co-ops Real Estate State and Local Tax Tax Services

NYC Pied-à-Terre Tax: Legal Challenge & New Deadline

NYC’s Pied-À-Terre Tax Rollout Enters Legal Limbo There was significant news regarding New York City’s new pied-à-terre tax rollout on…

Ryan MooreAugust 11, 2026

Articles Closely Held Businesses Mergers & Acquisitions Tax Services

Qualified Small Business Stock (QSBS): Section 1202 Guide

Section 1202 Qualified Small Business Stock (QSBS): A Guide to the Gain Exclusion The gain exclusion under Section 1202 is…

Lauren LandolfiAugust 11, 2026