ARTICLE | December 11, 2025
AI Spend and the R&D Credit: What Qualifies and When
Does your AI spend qualify for the R&D tax credit? Learn which costs count, how to classify them, and what documentation strengthens your position.
OBBBA: Changes for Individual Taxpayers
IOLTA and Trust Accounting: A Law Firm Compliance Guide
A guide to IOLTA and trust accounting for law firms: what an IOLTA account is, three-way reconciliation, multistate rules, and how to stay compliant.
Scholarship Tax Credits Are Going National: What To Know
Effective 2027, the Federal Scholarship Tax Credit will provide a dollar-for-dollar offset against federal income tax liability for eligible contributions.
When Does My Benefit Plan Require an Audit?
Does your benefit plan need an audit? Find out how participant counts, plan type, and the 80-120 rule determine whether an ERISA plan audit is required.
The Federal R&D Tax Credit: A Practical Guide to the Basics
The federal R&D tax credit can provide lucrative tax savings for companies investing in innovation. Learn more about R&D credit eligibility & utilization.
Tax Alert: 2026 Opportunity Zone Tax Deadline – Deferred Gains Recognition Planning
Aprio Insights on the Tax Alert: 2026 Opportunity Zone Tax Deadline – Deferred Gains Recognition Planning. Read the article.
The IRS and Your Partnership: What a Landmark Court Ruling Means for Your Tax Bill
A federal appeals court just rewrote the self-employment tax rules for limited partnerships — and if your business operates in Texas, Louisiana, or Mississippi, the change applies to you now. The Fifth Circuit’s landmark decision in K Alain, L.L.L.P. v. Commissioner replaced two competing legal standards with a brand-new test: does the partner play a significant role in managing or running the business? The answer could mean tens of thousands of dollars in SE tax savings — or an unexpected IRS bill.
When a Rental Loss Isn’t a Tax Deduction: Passive Activity Rules and the Real Estate Professional Exception
This article will explain the ways a rental real estate loss can be limited, the differences between a passive and nonpassive activity, the tests to determine material participation, and real estate professional status.
The Great Wealth Transfer: How Real Estate Owners Can Protect and Pass On Their Legacy
Trillions of dollars in real estate assets are set to change hands as baby boomers pass wealth to the next generation, and how that transition is handled will determine whether families thrive or struggle. Whether you own a single investment property or a complex real estate portfolio, understanding your options for ownership structure, tax planning, and succession is not just smart, it’s essential. This article breaks down the strategies every real estate owner should have on their radar.
Your Corporate Tax Rate Is Only Half the Story
A lower tax rate feels like a win — but it may only be telling half the story. New research reveals that cost recovery provisions, system complexity, and investment incentives often drive more value than the rate alone. Is your tax strategy built around the full picture?