California Subjects Digital Financial Assets to Unclaimed Property Law
By Saleem A. Shareef, Esq., Checkpoint News On October 11, 2025, California Governor Gavin Newsom signed legislation that subjects digital …
What to Know as the IRS Emerges from the Shutdown
The recent government shutdown was unique because prior funding allowed many IRS employees to remain on the job. However, after …
IRS Finalizes Stock Buyback Tax Rules
Treasury and the IRS have released final regulations on the 1% excise tax on the value of stock repurchased by …
Experts Say Moving Away From Quarterly Reports Not as Simple as It Seems
Securities and Exchange Commission (SEC) Chair Paul Atkins has fast-tracked a rulemaking that would give companies the option to skip …
Practical Ways to Gear Up for Tax Season
To mentally prepare the upcoming 2025 tax season, practitioners must move beyond survival mode and embrace the complexities of the …
Preparing for New 1099 Digital Asset Reporting Rules
The IRS’ new digital asset form will make its debut this upcoming tax season for 2025 transactions. Nik Fahrer, director …
Payments for Name, Image, and Likeness of Student Athletes
By Danny A. Pannese, MST, CPA/ABV/CFF, CVA, CSEP, Paul N. Iannone, JD, CPA, MST, and Joshua A. Shuart, Ph.D. November …
What Employees Are Counted for Purposes of COBRA’s Small Employer Exception?
QUESTION: We understand there is a small employer exception to COBRA for employers with fewer than 20 employees. What employees …
What to Expect From Clean Energy Tax Incentives Post-OBBBA
Tax and energy policy experts agree that while the One Big Beautiful Bill Act (OBBBA), will slow clean energy deployment, …
Michigan Issues Guidance on Recent Social Security Taxation Changes
By Peter G. Pupke, Esq., Checkpoint News The Michigan Department of Treasury has issued a release explaining the recent changes …