Western CPE Blog
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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
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Bipartisan Budget Act of 2018, signed February 9, 2018, makes changes you need to know
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“Practical” is a word often associated with Karen Brosi. As we sat down for an
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Happy 2018. Although some have criticized the process, priorities, and policies used in the formulation of
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Although some have criticized the process and the policy decisions in the formulation of this
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There are differences between the tax reform provisions proposed by the House and Senate. More
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On November 9, 2017, the Senate Committee on Finance introduced the Chairman’s “conceptual mark” of
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On Thursday, the House Ways and Means Committee released a 429-page bill aimed at tax
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