Not everything in the accounting and financial world is black and white. Much is left to interpretation coupled with experience. At KHA, we know our clients value our perspective and guidance. We therefore not only see it as our duty to share regulatory updates, but also our commitment to share our insights on matters that impact you, our clients.
You have mapped out your estate plan and feel confident in its estate tax efficiency. However, it is important to consider the income tax ramifications of each decision throughout the planning process to avoid unintended consequences.
While most companies expense the cost of research and development activities, most fail to take advantage of the R&D tax credit. Learn how the tax credit works and what expenses qualify for it.
For many teenagers, summer often means a time for sports camps, swimming in the pool, and working a summer job. For many parents, this means dealing with the tax implications of their child’s income. In this article, we'll provide an overview of what tax filings may be required for your working teenager.
Many wealthy individuals have taken steps to maximize their lifetime gift tax exemption before it reverts back to a lower level in 2026. However, the IRS recently proposed new guidance that would allow for clawbacks of certain gifted assets. Learn more about the proposed changes in this article.
The IRS recently released new contribution limits for 2023 health savings accounts and excepted benefit health reimbursement arrangements and new requirements for qualifying high deductible health plans to reflect cost of living adjustments. Learn about the new limits and requirements in this article.
In February of 2022, the IRS and Treasury released proposed regulations that provide updated guidance for the SECURE Act of 2019, including significant changes for beneficiaries of inherited IRAs and 401(k) plans.
The business world is consolidating rapidly and companies of all sizes are looking to increase their size, power, and efficiency through merger and acquisition (M&A) activity. Learn how a merger or acquisition may help your company grow quickly and efficiently.
A great way to reduce taxable income while saving for the future is by contributing to an Individual Retirement Account. Learn about IRAs including the deadline to contribute, limits and tax deductibility.
ID used to identify users for 24 hours after last activity
24 hours
_gat
Used to monitor number of Google Analytics server requests when using Google Tag Manager
1 minute
__utmz
Contains information about the traffic source or campaign that directed user to the website. The cookie is set when the GA.js javascript is loaded and updated when data is sent to the Google Anaytics server
6 months after last activity
__utmv
Contains custom information set by the web developer via the _setCustomVar method in Google Analytics. This cookie is updated every time new data is sent to the Google Analytics server.
2 years after last activity
__utmx
Used to determine whether a user is included in an A / B or Multivariate test.
18 months
_ga
ID used to identify users
2 years
_gali
Used by Google Analytics to determine which links on a page are being clicked
30 seconds
_ga_
ID used to identify users
2 years
_gac_
Contains information related to marketing campaigns of the user. These are shared with Google AdWords / Google Ads when the Google Ads and Google Analytics accounts are linked together.
90 days
__utma
ID used to identify users and sessions
2 years after last activity
__utmt
Used to monitor number of Google Analytics server requests
10 minutes
__utmb
Used to distinguish new sessions and visits. This cookie is set when the GA.js javascript library is loaded and there is no existing __utmb cookie. The cookie is updated every time data is sent to the Google Analytics server.
30 minutes after last activity
__utmc
Used only with old Urchin versions of Google Analytics and not with GA.js. Was used to distinguish between new sessions and visits at the end of a session.
End of session (browser)
Google reCAPTCHA helps protect websites from spam and abuse by verifying user interactions through challenges.
Name
Description
Duration
_GRECAPTCHA
Google reCAPTCHA sets a necessary cookie (_GRECAPTCHA) when executed for the purpose of providing its risk analysis.
179 days
Marketing cookies are used to follow visitors to websites. The intention is to show ads that are relevant and engaging to the individual user.
Google Maps is a web mapping service providing satellite imagery, real-time navigation, and location-based information.
This cookie is used to recognize visitors who chat with you via the chatflows tool. If the visitor leaves your site before they're added as a contact, they will have this cookie associated with their browser.
13 months
__hssrc
Whenever HubSpot changes the session cookie, this cookie is also set to determine if the visitor has restarted their browser.
session
__hssc
This cookie keeps track of sessions.
30 minutes
hubspotutk
This cookie keeps track of a visitor's identity. It is passed to HubSpot on form submission and used when deduplicating contacts.
13 months
__hstc
The main cookie for tracking visitors.
13 months
hs_langswitcher_choice
This cookie is used to save the visitor's selected language choice when viewing pages in multiple languages.
2 years
hs-messages-hide-welcome-message
This cookie is used to prevent the chat widget welcome message from appearing again for one day after it is dismissed.
1 day
hs-membership-csrf
This cookie is used to ensure that content membership logins cannot be forged.
session
__hsmem
This cookie is set when visitors log in to a HubSpot-hosted site.
1 year
hs-messages-is-open
This cookie is used to determine and save whether the chat widget is open for future visits.
30 minutes
__hs_notify_banner_dismiss
This cookie is used when the website uses a Notify consent banner type.
180 days
hs_ab_test
This cookie is used to consistently serve visitors the same version of an A/B test page they’ve seen before.
session
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This cookie is used when the Global Privacy Control banner is dismissed.
180 days
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This cookie is used to prevent the banner from always displaying when visitors are browsing in strict mode.
7 days
__hs_cookie_cat_pref
This cookie is used to record the categories a visitor consented to.
6 months
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This cookie can be set to prevent the tracking code from sending any information to HubSpot.
13 months
hubspotapi-csrf
This is used for CSRF prevention - preventing third party websites from accessing your data. Expires after a year.
1 year
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This cookie is used by the opt-in privacy policy to remember not to ask the visitor to accept cookies again.
13 months
hubspotapi
This cookie allows the user to access the app with the correct permissions.
7 days
hubspotapi-prefs
This is used with the hubspotapi cookie to remember whether the user checked the 'remember me' box (controls the expiration of the main cookie's authentication).