OBBBA: Expanded Qualified Small Business Stock Tax Benefits

Discover how a comprehensive exit plan helps business owners preserve wealth, minimize taxes, and protect the legacy they’ve built — on their own terms.

Insights on the Beyond the 1031: Three Gain Deferral Strategies Every Real Estate Investor Should Know.

Improve your business cash flow without the need to raise prices. Here are practical strategies in managing your accounts receivable, accounts payable, working capital, cost reduction, and cash flow forecasting in the Canadian business climate.

For taxpayers who invested in R&D between 2022 and 2024, a one-time retroactive window closes on July 6, 2026.

Explore the structured legislative process, learning how bills move through Congress, floor votes, and key tools that influence their progression.

What do an arsonist’s fee, a family dog, and a backyard fallout shelter have in common? They’ve all been claimed as tax deductions — and they all earned the kind of IRS attention no taxpayer wants. While most people aren’t pushing the limits quite that far, the truth is that questionable deductions don’t have to be outrageous to trigger an audit.

Millions of Americans are moving — and tax burdens are part of the equation. New IRS data shows high-tax states like California and New York are losing billions in taxable income to no-income-tax states like Florida and Texas. The numbers tell a compelling story.

The pandemic-era flexibility is gone, and the One Big Beautiful Bill has locked in the TCJA’s NOL rules for the foreseeable future. If your business is still planning around old assumptions — like the ability to carry losses back or fully offset taxable income — it’s time for a reset. Here’s what you need to know heading into 2025 and beyond.

If you are a limited partner in a Texas-based business, a January 2026 federal court ruling just changed the rules in your favor — and the savings could be significant. The U.S. Court of Appeals for the Fifth Circuit rejected the IRS’s long-standing “passive investor” test and ruled that any partner in a limited partnership with genuine limited liability qualifies for the self-employment tax exemption under IRC Section 1402(a)(13) — even if you actively work in the business. With self-employment tax running as high as 15.3%, the financial impact of this ruling can be substantial. But the law is still unsettled outside Texas, and the details matter. Read on to find out what this means for your tax strategy and what steps you should be taking right now.

Aprio Insights on the Tax Alert: ERC Claims in Limbo: Know Your Rights and Timeline to Take Legal Action. Read the article.