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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Is an SPD Required for Our Company’s Health FSA?
QUESTION: Our company will begin offering a health FSA next year. Will we need to prepare and distribute a summary …
9th Circuit Denies Rehearing in Trump Mass Layoff Suit
The full 9th U.S. Circuit Court of Appeals has declined to rehear a panel decision that allows a lower court …
Outlook 2026: Is the IFRS Foundation Biting Off More Than It Can Chew?
The IFRS Foundation, the influential body responsible for global accounting and sustainability reporting standards, has entered 2026 seemingly at a …