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.
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The Fifth Circuit upheld a dismissal of a breach of fiduciary duty claim when a
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The Department of Labor (DOL) takes a neutral stance on cryptocurrency being incorporated into 401(k)
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The Senate Finance Committee's version of the One Big Beautiful Bill Act (OBBBA) passed in
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What can the case of William J. Cade v. Comm teach tax pros about donation
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The Senate Finance Committee's release of their version of the One Big Beautiful Bill Act
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The 2025 Social Security Trustees Report shows the OASI Trust Fund still runs dry in
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With the current federal estate tax exemption at $13,990,000 per individual in 2025, it’s a
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