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
3 min read
Deciding between a CMA (Certified Management Accountant) and an MBA (Master of Business Administration) is
1 min read
In a Tax News Flash issued September 15, 2023, the California Franchise Tax Board (FTB)
3 min read
The IRS has stopped processing all new employee retention credit (ERC) claims in an effort
2 min read
The IRS has announced the rollout of a sweeping, historic effort to redirect its focus
3 min read
Happy Friday before September 15, tax pros. With stellar timing, the IRS has issued much-anticipated
1 min read
ICYMI: In case you missed it this week, the IRS has issued a frequently asked
3 min read
The Employee Retention Credit (ERC) enacted under the Coronavirus Aid, Relief, and Economic Security (CARES)
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