OB3 SALT Cap Increase – Why Pass-through Entity Tax Elections Still Make Sense
Practitioner’s Tax Action Bulletin® Advisory Background The Tax Cuts and Jobs Act (TCJA) brought sweeping changes to the tax …
Sheila Owen, CPA, Checkpoint News
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Audit Enforcement Actions Fall Sharply in 2025 Amid SEC and PCAOB Leadership Changes—Report
Enforcement activity against auditors fell sharply in 2025, marking a dramatic shift in the regulatory landscape as both the Securities …
Clean Energy Sector Bracing for Credit Phase-outs, Foreign Entity Rules: Tax Pro
One month after the enactment of the tax package formerly known as the One Big Beautiful Bill, clean energy stakeholders …
As Tariff Debate Shifts, Companies Face a Tougher Question: When Is a Refund Real?
Tariffs are often discussed as a fight over trade and prices. But for companies, the harder question may come later: …