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
SBA and Treasury Release Interim Final Rules on PPP Loan Forgiveness Late Friday evening, SBA
3 min read
Have you taken a class from Jeff Sailor? He’s one of our favorites and one
4 min read
Forty-two days after the first Paycheck Protection Program (PPP) Loan Applications were accepted, the SBA
4 min read
IRS and the Small Business Administration have been working on the details that go along
2 min read
One of Western CPE’s most popular instructors, Jeff Sailor brings expertise and a singular flair
2 min read
As we struggled through the Paycheck Protection Program (PPP) loan applications this last month, something
3 min read
The employer’s share of Social Security Tax (but not Medicare tax) can be delayed, and
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