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
4 min read
Article at a Glance: SBA and Treasury stepped up and issued new forgiveness rules
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Article at a Glance: Proposed Regs Clarify Treatment of “Excess Deductions” at the Termination
5 min read
Article at a Glance: FASB released a new Accounting Standards Update No. 2020-04, giving
2 min read
Article at a Glance: FASBA issues new accounting standard for Not-for-Profit entities that addresses
4 min read
Article at a Glance: Accountants’ common complaint is an overload of standards Amid the
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Article at a Glance: IRS updates deferral FAQs for employers and the self-employed. What
5 min read
Article at a Glance: SBA and Treasury continue to address questions at their plodding
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