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
5 min read
If you’re considering a career in the realm of numbers, spreadsheets, and financial statements, accounting
4 min read
The importance of professional skepticism in ensuring the highest standard of audit quality can’t be
3 min read
The AICPA on September 26 finalized their long-anticipated resource to assist with implementation of the
2 min read
Hey, tax pros — have you checked out the IRS’s upgrades to its online Tax
1 min read
The Financial Crimes Enforcement Network (FinCEN) today issued proposed regulations to extend the deadline for
2 min read
A federal government shutdown looms as lawmakers on Capitol Hill struggle to reach consensus on
3 min read
On 9/18/23, Treasury’s Financial Crimes Enforcement Network (FinCEN) issued a guide to help small businesses
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