Western CPE Blog
4 min read
Starting January 1, 2026, meals provided for the convenience of the employer under §119 become 100% non-deductible under IRC §274(o). However, a 50% deduction on overtime meals remains under §132(e)(1) if they meet three important requirements.
Recent Blog Posts
2 min read
This summer, the California Department of Tax and Fee Administration (CDTFA) posted a new comprehensive
3 min read
On July 25, 2024, the California Supreme Court delivered a landmark ruling upholding Proposition 22,
4 min read
On June 28, 2024, the Supreme Court delivered a landmark decision in Loper Bright Enterprises
3 min read
The Department of Labor final rule Defining and Delimiting the Exemptions for Executive, Administrative, Professional,
7 min read
In the world of continuing professional education (CPE), staying up-to-date with your credits is crucial.
10 min read
Move over, ERC: there’s another social media craze gaining steam. The IRS has issued an
2 min read
It’s funny how these things work out. A few days ago, I was at Disney’s
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