The Employee Retirement Income Security Act of 1974 (ERISA) represents a key moment for retirement security in the United States — and September 4, 2024, marked its 50th anniversary.

Your Tribal gaming enterprise is a crucial economic driver for your community, providing a vital revenue stream that supports programs and services for your citizens.

Understanding foreign tax credits is essential for taxpayers with international income. This analysis examines the qualification criteria for creditable foreign taxes, the basket system that limits cross-crediting across income categories, and the procedural requirements for claiming these credits on U.S. tax returns.

In a complex reporting environment in which public company filings are highly scrutinized, properly accounting for and disclosing income taxes under ASC 740 is increasingly important for mitigating your risk of restatement...

If your business operates in Texas and conducts research and development (R&D) in biotech, manufacturing, or technology, there's a new opportunity to improve your tax position.

With the return of 100% bonus depreciation, CFOs can now offset capital investments faster and improve post-tax ROI.

Cannabis retailers are transforming dispensaries into immersive destinations, while celebrities and Tribal enterprises are reshaping industry influence.

Selling your business is a big step, and preparing for it early can make all the difference. You may have questions about timing, valuation, and what investors really look for.

Tax law changes restore depreciation, depletion, and amortization add‑backs when calculating business interest limits for tax years beginning after 2024.

Washington voters will decide the future of the state’s new 9.9% tax on annual taxable income above $1 million after a repeal initiative qualified for the November ballot.

A San Diego-based precision manufacturing company specializing in complex components for industries such as aerospace, defense, and medical equipment had been family-run for decades.

In cases of Children Act Proceedings, particularly when domestic abuse is involved, it is not uncommon for the victimised parent to be accused of "parental alienation", the idea that they are turning the child against the other parent.

The One Big Beautiful Bill Act, signed into law July 4, 2025, makes three significant changes to Section 1202. These changes affect the five-year holding period required and the amounts of gain exclusion under the law.

The Institutional Limited Partners Association (ILPA) first introduced its Reporting Template in 2016 to bring more structure to an inconsistent reporting landscape. This updated version continues that push...

Fund managers face significant challenges preparing Form ADV and Form PF filings under tight first-quarter deadlines, requiring extensive financial data extraction and coordination with compliance providers. Early preparation, organized data management, and strategic support can help reduce errors, mitigate regulatory risk, and streamline the complex SEC filing process.

The return of immediate research and development (R&D) expenses under Section 174 is one of the most consequential shifts in the 2025 tax landscape...

The IRS has finalized new Section 987 regulations that fundamentally change how businesses with foreign operations report currency gains and losses, with compliance beginning for the 2025 tax year. These regulations require taxpayers to calculate cumulative foreign currency positions dating back to 2006 or entity inception, while IRS Notice 2026-17 offers a simplified election that may reduce administrative burden for qualifying businesses. Understanding these changes now is critical to avoid penalties, ens

The international cannabis market is heating up, and U.S. companies are taking notice. With legalization gaining traction worldwide and demand surging for high-quality products...

Tokenization is transforming institutional markets by converting ownership rights in real-world assets into digital tokens recorded on blockchain infrastructure.

A highly ranked five-star basketball recruit navigates the complex transition from college NIL athlete to top-10 NBA draft pick, facing critical financial decisions involving multi-million-dollar contracts, family support structures, and potentially risky financial arrangements. With structured advisory support, he learns to evaluate opportunities, understand tax implications, and establish foundational financial practices that will shape his professional career.