Western CPE Blog
4 min read
Notice 2026-05 provides critical guidance on the OBBBA's HSA expansions, including eligibility requirements for bronze plans, direct primary care service arrangements, and permanent telehealth coverage.
Recent Blog Posts
5 min read
New IRS guidance establishes transition rules for CFC dividends, bifurcates PTEP into pre- and post-June
4 min read
The IRS released Notice 2025-70 requesting comments on Section 25F. But what is Section 25F
4 min read
The IRS has issued new guidance for individuals who qualify for tip and overtime deductions
4 min read
The IRS issued guidance on the new 25% agricultural loan interest exclusion, establishing an 80%
1 min read
The IRS has extended its annual e-file system shutdown to December 26, 2025, when the
3 min read
The IRS has announced their annual increases to retirement plan contribution limits for 2026.
6 min read
AI is only becoming more prevalent as a resource in the tax and accounting industry.



