Wealth Management Expert’s Post OBBBA Planning Tips for High Earners
Michele Martin heads the wealth management practice at EisnerAmper and is the president of Prosperity. She shared with Checkpoint her …
ERC in 2025: New Rules, Old Problems—Experts Warn of Audits, Fraud, and the Lingering Legacy of Pandemic Relief
The Employee Retention Credit (ERC) was introduced in March 2020 as part of the CARES Act, alongside the Paycheck Protection …
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 …
Clean Energy Sector Awaits Guidance on New Foreign Entity of Concern Restrictions
The One Big Beautiful Bill (OBBB, P.L. 119-21) imposes complex foreign entity of concern (FEOC) restrictions on clean energy credits – …
‘No Tax on Tips’ Regs Proposed, Hearing Scheduled
The IRS released proposed regs implementing the “no tax on tips” provision of the One Big Beautiful Bill (OBBBA), outlining …
Key 2026 Figures Calculated by Thomson Reuters Checkpoint Based on Inflation Data Now Available
Many tax, expensing, and penalty figures are adjusted annually for cost-of-living increases. These adjustments reflect the average chained Consumer Price …
Premium Tax Credit Changes Ahead
The July 4 Tax Act (P.L. 119-21) will soon make it harder for many obtain health coverage – recent regulatory …
Concerns Grow as Premium Tax Credit Sunset Looms
The newly passed tax act extended many key expiring provisions – but one thing it didn’t address is enhanced health …
IRS Offers ‘Simplified’ Corporate Alternative Minimum Tax Calculation Method
The IRS issued new interim guidance for the corporate alternative minimum tax (CAMT) enacted nearly three years ago in the …
Reconciliation Bill Doesn’t Go Far Enough to Tackle ‘Care Crisis,’ Say Groups
Child care providers and advocates are celebrating a provision in the One Big Beautiful Bill Act (OBBBA, H.R. 1) that would …