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December 18, 2025

IRC §274(o) Overtime Meal Deductions: What Changes in 2026

By: Western CPE Staff

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.

December 11, 2025

IRS Releases Guidance on Expanded HSA Access Under the OBBBA

By: Western CPE Staff

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.

December 8, 2025

IRS Issues Guidance on OBBBA International Provisions: What Changed for CFCs

By: Western CPE Staff

New IRS guidance establishes transition rules for CFC dividends, bifurcates PTEP into pre- and post-June 2025 categories for foreign tax credit purposes, and excludes certain property sales from deduction eligible income under OBBBA.

December 2, 2025

The IRS Releases Notice 2025-70: Understanding the New Federal Tax Credit for Education Scholarships

By: Western CPE Staff

The IRS released Notice 2025-70 requesting comments on Section 25F. But what is Section 25F and who does it affect?

November 26, 2025

IRS Notice 2025-69: Understanding New Guidance on No Tax on Tips and Overtime

By: Western CPE Staff

The IRS has issued new guidance for individuals who qualify for tip and overtime deductions through 2025-2028.

November 21, 2025

IRS Notice 2025-71: Breaking Down the Agricultural Loan Interest Exclusion

By: Western CPE Staff

The IRS issued guidance on the new 25% agricultural loan interest exclusion, establishing an 80% safe harbor and streamlined compliance rules for qualifying lenders.

November 21, 2025

The IRS Announces Its Modernized e-File (MeF) Production Shutdown Schedule

By: Jane Ryder, EA, CPA

The IRS has extended its annual e-file system shutdown to December 26, 2025, when the Modernized e-File system will stop accepting new individual and business tax return submissions at 11:59 a.m. ET.

November 14, 2025

IRS Announces Increases to 2026 Retirement Plan Contribution Limits

By: Western CPE Staff

The IRS has announced their annual increases to retirement plan contribution limits for 2026.

November 13, 2025

AI in Accounting: 5 Ways to Incorporate AI into Your Firm

By: Western CPE Staff

AI is only becoming more prevalent as a resource in the tax and accounting industry. Here are 5 ways that AI in accounting can change your practice.

November 6, 2025

IRS Grants Penalty Relief for 2025 Tax Year Reporting on Tips and Overtime

By: Western CPE Staff

On November 5, 2025, the Treasury Department and IRS announced penalty relief from One, Big, Beautiful Bill Act’s (OBBBA) reporting requirements for deductions on tips and overtime.

October 22, 2025

Wrong Signature Invalidates Assessment Window (CCA 202505027)

By: Sharon Kreider, CPA

What happens when a CFO signs Form 872-M without being the designated Partnership Representative? A significant loss of assessment authority by the IRS.

October 15, 2025

IRS Security Recommendations for Tax Professionals: Essential Protection Strategies for 2025

By: Sharon Kreider, CPA

& Mark Seid, EA, CPA, USTCP

Cybersecurity threats are getting more sophisticate, regularly targeting firms. Learn how to keep your practice safe with security protocols.

October 7, 2025

Estate Deduction Denied: Eleventh Circuit Reinforces Scrutiny of Family Transfer Arrangements (Estate of Spizzirri v. Comm., No. 23-14049 (11 Cir. 2025))

By: Steven G. Siegel, JD, LLM

An estate deduction goes awry when the Eleventh Circuit determined that the deduction did not meet the “bona fide” requirement under Section 2053.

October 6, 2025

California Corner: California Advances Internal Revenue Code Conformity Date

By: Karen Brosi, CFP, EA

On October 1, 2026 Governor Gavin Newsom signed SB 711 (McNerney, Stats. 2025, Ch. 231) advancing California’s “specified date” for conforming to the Internal Revenue Code (IRC) to January 1, 2025.

September 30, 2025

Ranch Springs v. Commissioner: Tax Court Rejects $25 Million Conservation Easement Valuation (Ranch Springs, LLC v. Comm. (164 T.C. No. 6, March 31, 2025)

By: Sharon Kreider, CPA

A charitable contribution deduction of $25.8 million on a syndicated conservation easement (SCE) is denied by the Tax Court when valuation and appraisal methods are proven to be insufficient.

September 25, 2025

Why Partnership Basis Records Matter for Your Clients (Thomas W. Langlois v. Comm., TCM 2025-12)

By: Sharon Kreider, CPA

& Mark Seid, EA, CPA, USTCP

Claiming partnership losses without sufficient partnership basis records comes with consequences when the Tax Court rules in Langlois v. Comm.

September 25, 2025

How to Become a Tax Preparer: A Complete Guide

By: Western CPE Staff

Millions of taxpayers rely on tax preparers to keep them out of trouble with the IRS. This essential guide will show you how to become a tax preparer.

September 24, 2025

What is the IRS’s Annual Filing Season Program (AFSP)?

By: Western CPE Staff

Interested in the IRS’s Annual Filing Season Program (AFSP)? We’ll break down everything you need to know about the AFSP.

September 23, 2025

What is CPE in Accounting? A Complete Guide to Continuing Professional Education

What is CPE in Accounting? We’ve got the answer. Learn everything you need to know and more about accounting CPE.

September 23, 2025

The One, Big, Beautiful Bill Act and ACA: Congress Skips Premium Subsidies, Setting Up 2026 Health Cost Spike

By: Sharon Kreider, CPA

The One, Big, Beautiful Bill Act did not extend ACA premium subsides, meaning clients purchasing marketplace insurance will see premium increases in 2026.

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Western CPE LLC

Management Handbook

Managing Legal Risks: The Intersection of Legal and Financial Reporting

Protecting Financial Data: A Cybersecurity Overview

Making Rain – Improving Success with Retaining Clients and Attracting Prospects

Identifying Audit Risks – Compliance and Going-Concern Issues

Breaking Down Key U.S. GAAP Standards and SEC Filing Requirements

Detecting Financial Statement Fraud: Revenue, Earnings, and Expense Manipulation

Identifying Audit Risks – Behavioral and Management Cues

Identifying Audit Risks – Financial Reporting and Revenue Recognition

Detecting Financial Statement Fraud: Asset, Equity, and Reporting Mismanagement

Bankruptcy Tax Issues

Asset Protection

Selected Business Expenses

2025 Virginia-Approved Yellow Book Ethics

2025 Virginia-Approved General Business Ethics

2025 Virginia-Approved Professional Ethical Considerations for CPAs

Nonprofit Accounting and Financial Reporting Explained

Effective Business Communications

2024 A&A Update: Highlights of the Latest Accounting and Auditing Issues

ASC 606 Insights: Timing of Revenue Recognition & Principal vs. Agent Considerations

10 Key Rules for Mastering the SEPP/72(t) Exception to the 10% Early Distribution Penalty for IRAs and Employer Plans

Audit Red Flags: Navigating Financial, Behavioral, and Control Risks in Auditing

Blockchain and Crypto Assets in Accounting: From Basics to Reporting

ASC 606 Insights: Licensing Revenue and Financial Statement Disclosures

Audit Fraud Detection: Red Flags and Risk Areas in Financial Reporting

The Impact of Environmental, Social, and Governance (ESG) – Related Matters on Financial Statements and Audits

ASC 606 Insights: Managing Variable Consideration and Modifications

ASC 606 Insights: Contract Identification and Performance Obligations

The Essential Guide to SEC Form 10-K: Compliance, Disclosures, and Best Practices

Accounting for Receivables Factoring: A Practical Overview

Creating Effective Charts

Professional Skepticism – Creating a Mindset for Finding Fraud and Error

Accounting Estimates: Audit Techniques to Address Risks and Bias

“Rainmaking” Strategies For Success

Accounting for Litigation and Legal Contingencies

Internal Audit Challenges of a Pandemic

Businesses Receiving Government Assistance

Auditing Impairment of Long-Lived Assets, Including Goodwill – Identifying and Calculating Impairment Losses (Self-Study Video))

Businesses Receiving Government Assistance (Self-Study Video)

Auditing Impairment of Long-Lived Assets, Including Goodwill – Identifying and Calculating Impairment Losses

Auditing Contingencies and Going Concern Uncertainty – Testing for Completeness and Proper Disclosure (Self-Study Video)

Auditing Contingencies and Going Concern Uncertainty – Testing for Completeness and Proper Disclosure

Form 10-K Series: Risk Factors, Controls, and Corporate Governance Disclosures

Accounting Estimates: Risks, Challenges, and Potential Bias

Form 10-K Series: Detailed Analysis of the Financial Statements Section

Form 10-K Series: Management’s Discussion and Analysis (MD&A)

Form 10-K Series: Introduction to SEC Form 10-K Requirements

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