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September 9, 2025

The One, Big, Beautiful Bill Act’s Changes to 529 Plans

529 plans have been transformed under the One, Big, Beautiful Bill Act, expanding the definition of “qualified” expenses for K-12 and adding qualifying credential programs for postsecondary education.

September 9, 2025

Time to Review Tax Planning: The One, Big, Beautiful Bill Act Raises the SALT Limit

By: Karen Brosi, CFP, EA

The One, Big, Beautiful Bill Act raised the SALT limit, granting much needed relief to taxpayers in high-property-tax states.

September 2, 2025

Franchise Tax Board Announces New Online Revivor Application

By: Karen Brosi, CFP, EA

A new online revivor application has been launched by the Franchise Tax Board of California.

August 29, 2025

A&A Alert: The AICPA Drops a New Standard, SSARS 27

By: Jeff Sailor, CPA

The AICPA’s issuance of SSARS 27 clarifies the application of AR-C section 70 in consulting engagements, business valuations, and more.

August 27, 2025

The One, Big, Beautiful Bill Act Revolutionizes Section 1202

By: Sharon Kreider, CPA

& Karen Brosi, CFP, EA

Section 1202 has been revamped by the One, Big, Beautiful Bill Act (OBBBA) with a new tiered exclusion system, asset threshold, and more.

August 27, 2025

The One, Big, Beautiful Bill Act’s New Excise Tax on Remittance Transfers

By: Sharon Kreider, CPA

A new 1% excise tax of remittance transfers quietly passes in the One, Big, Beautiful Bill Act (OBBBA) with implications for business and individuals wiring money abroad.

August 22, 2025

Trump Accounts: The One, Big, Beautiful Bill Act’s New Savings Vehicle

By: Sharon Kreider, CPA

The One, Big, Beautiful Bill Act’s passing created “Trump Accounts”, a savings plan for those exclusively under the age of 18. Here’s what we know about them so far.

August 20, 2025

The One, Big, Beautiful Bill Act Makes Major Changes to Opportunity Zone Funds

By: Jane Ryder, EA, CPA

& Sharon Kreider, CPA

Opportunity Zone Funds see five fundamental changes under the One, Big, Beautiful Bill Act, including new penalties, reporting requirements, and more investment opportunities.

August 13, 2025

Form 1099 Reporting Thresholds Change Under the One Big, Beautiful Bill Act

By: Sharon Kreider, CPA

Among the changes from the One Big, Beautiful Bill, Form 1099-K revert to 2025 threshold levels while Form 1099-NEC and MISC see threshold increases.

August 12, 2025

The HSA Changes That Almost Were: What Actually Made It Into the One Big Beautiful Bill Act

By: Sharon Kreider, CPA

& Mark Seid, EA, CPA, USTCP

The One Big Beautiful Bill Act (OBBBA) did not completely reform the HSA, but it did create three meaningful changes that affect client opportunities.

August 7, 2025

The One Big, Beautiful Bill Act Delivers First Dependent Care Updates in Decades

By: Sharon Kreider, CPA

& Karen Brosi, CFP, EA

The One Big, Beautiful Bill Act makes enhancements to the Child and Dependent Care Tax Credit with new filing requirements and more.

August 5, 2025

The One Big, Beautiful Bill Act’s Endowment Tax Overhaul

By: Sharon Kreider, CPA

New tax rates, a new student-adjusted endowment calculation, and more changes are coming to private higher education institutions under the One Big, Beautiful Bill Act.

July 29, 2025

The One Big, Beautiful Bill Act’s Hidden Gambling Tax

By: Sharon Kreider, CPA

& Karen Brosi, CFP, EA

Gambling taxation has changed under the One Big, Beautiful Bill Act with major new implications for deductions on loses.

July 24, 2025

Student Loan Tax Changes Under The OBBBA

By: Sharon Kreider, CPA

Examine the sweeping changes the OBBBA makes to student loan interest deductions, borrowing limits, and more for serving the long-term interests of your clients.

July 14, 2025

OBBBA Tax Changes – Critical Updates, Client Actions & Insights from Our Upcoming Webcast

By: Karen Brosi, CFP, EA

& Mark Seid, EA, CPA, USTCP

The OBBBA has been signed and the tax implications can get dicey. We’re here with some expert insights that will effect your clients along the OBBBA Webcast Course.

July 10, 2025

Court Ruling Highlights Importance of Keeping 401(k) Beneficiaries Current (LeBoeuf v. Entergy Corporation, et al, No. 24-30583, 2025 WL 1262414 (5th Cir. May 1, 2025))

By: Mark Seid, EA, CPA, USTCP

& Alice Orzechowski, CPA, CMA, EA

The Fifth Circuit upheld a dismissal of a breach of fiduciary duty claim when a prior 401(k) beneficiary designation is nullified by the 401(k) plan’s spousal beneficiary policy on remarriage.

July 9, 2025

DOL Rescinds 2022 Crypto Restrictions in 401(k) Plans

By: Mark Seid, EA, CPA, USTCP

& Alice Orzechowski, CPA, CMA, EA

The Department of Labor (DOL) takes a neutral stance on cryptocurrency being incorporated into 401(k) planning with the elimination of 2022 Biden-era restrictions.

July 3, 2025

Senate Finance Committee Revisions to OBBBA Pass in the Senate

By: Sharon Kreider, CPA

& Mark Seid, EA, CPA, USTCP

The Senate Finance Committee’s version of the One Big Beautiful Bill Act (OBBBA) passed in the Senate on July 1, 2025, which will be useful for answering client questions as Congress enters into negotiations.

July 1, 2025

The High Cost of Documentation Failures for Non Cash Donations (William J. Cade v. Comm., TCM 2025-20)

By: Sharon Kreider, CPA

What can the case of William J. Cade v. Comm teach tax pros about donation documentation?

June 24, 2025

Senate Finance Committee Revisions to OBBBA

By: Jane Ryder, EA, CPA

& Sharon Kreider, CPA

The Senate Finance Committee’s release of their version of the One Big Beautiful Bill Act (OBBBA) on June 16, 2025, introduces significant modifications to the House bill that can be useful in answering client questions as negotiations to a final bill progress.

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