Webcast
The California Refund Theory That Never Had a Chance (Kim v. United States, No. 1:26-cv-00157 (Fed. Cl. May 21, 2026)
By: The state-citizen-only tax dodge resurfaces in Kim v. United States, and the court dismisses it as legally frivolous. Here’s why it failed.
Certified Management Accountant (CMA) Requirements
By: Your guide to earning the CMA, from the education and experience requirements to the two-part exam, fees and IMA registration steps.
Employer Contributions to Trump Accounts: Proposed Regulations Tell Employers How
Employers can now fund Trump accounts up to $2,500 per employee tax-free. Proposed regs spell out the plan rules and testing requirements.
Enrolled Agent CE Requirements: IRS CPE Rules for EAs
Learn how many CE hours enrolled agents need, the 3-year cycle, the annual minimum, the 2-hour ethics rule, and how to report hours to the IRS.
First-Time Penalty Abatement Is Being Replaced
First Time Abate is going away. The new Automatic Exemption from Penalty grants relief without a call, but transition-year notices need attention.
FinCEN Makes It Permanent: No More BOI Reporting for U.S. Companies
FinCEN’s final rule permanently ends BOI reporting for U.S. companies and will delete filed data. Learn what still applies to foreign entities.
Saver’s Match Replaces the Saver’s Credit in 2027
Starting in 2027, the Saver’s Credit becomes real money. Learn how the 50% Saver’s Match works, who qualifies and the testing-period withdrawal trap.
California Corner: California Clarifies When a Discretionary Trust Becomes Taxable
By: FTB Legal Ruling 2026-01 clarifies when California can tax an out-of-state trust with a resident beneficiary. Timing of the distribution is everything.
The Tax Practitioner’s Role in Preventing Medicaid Gifting Mistakes
The gift tax annual exclusion is no Medicaid safe harbor. Learn how routine gifts trigger the 60-month lookback and how to flag the trap in time.
Seven Million Trump Accounts and Counting — A Gift Tax Safe Harbor and Stock Donation Announcement
Trump accounts are live and a new IRS safe harbor spares most cash gifts from Form 709. Learn the five requirements and why stock gifts need caution.
ASC 818 Is Here – A New GAAP Model for Environmental Credits and Obligations
By: FASB’s new ASC 818 replaces analogy-based accounting for environmental credits with one consistent model. See what it means for your team.
Medi-Cal’s Asset Limit Is Back: The 2026 Gifting Conversation for California Clients
Medi-Cal’s asset limit returns in 2026. Learn why California’s transfer-penalty rules make the gifting conversation different from other states.
OPR Eyes AI Use in Tax Practices Through a Circular 230 Lens (OPR Alert 2026-19)
& AI is already in nearly every practice. OPR Alert 2026-19 adds no new rules to Circular 230, applying the duties we already carry to AI.
How to Lose Your Right to Practice Before the IRS
Losing your right to practice before the IRS is rarely about fraud. See the Circular 230 missteps and OPR triggers that catch well-meaning practitioners.
Remote Accounting Done Right: Skills, Security, and Setup
Can accountants work from home and stay compliant? A practical guide for CPAs and tax pros on remote-work skills, security, and setup.
As Wealth Taxes Gain Steam, a New Study Finds the U.S. Code Is Already the Most Progressive in the OECD
Wealth taxes are back on the agenda, but a Fraser Institute study finds the U.S. already runs the most progressive tax system in the OECD.
Cash and Cash Equivalents from Definition to Disclosure
From ASC 230 definitions to restricted cash and IFRS treatment, learn the rules for reporting cash and cash equivalents in this guide.
Networking for Accountants: How Relationships Turn Into Referrals
Turn relationships into referrals with networking strategies for accountants looking to grow a practice that lasts.
IRS Is Phasing Out First Time Abate For Automatic Penalty Relief
The IRS is replacing First Time Abate with Automatic Exemption from Penalty (AEP), applying relief automatically for compliant taxpayers.
Building Your Book of Business with Construction Accounting
800,000-plus contractors need books kept and returns filed. Learn how you can build your business with construction accounting.