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
2 min read
The 21st Century Cure Act has passed Congress and the President has just approved and signed. The
6 min read
Overtime and the White Collar Exemption – DOL Overtime for White Collar Workers, Overview and
2 min read
Did your dead-broke client receive an IRS audit letter? If so, ask for a collectability
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Two significant last minute changes will affect your clients: A federal judge enjoined nationwide implementation
7 min read
President-elect Donald Trump has proposed eliminating estate taxes. If there is a repeal, or when
4 min read
My Business Client Received a Bill from the IRS for Violating the ACA Employer Mandate.What
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Tax planning often includes a recommendation to the small business owner that he or she
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