Industries: Real Estate
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Audit & Assurance, Client Accounting, Cost Report Preparation, HUD, Tax Advisory, Transaction AdvisoryHUD 232 Refinancing: Audit and Financial Statement Essentials
HUD 232/LEAN and 223(a)(7) borrowers must file GAAP financial statements within 90 days of year-end. Learn the audit and reporting essentials lenders expect.
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1099 Threshold 2026: OBBBA Act Form 1099 Reporting Changes
The 1099 threshold for 2026 rises to $2,000 under the OBBBA Act. Learn which forms changed and how to update your compliance process.
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Charitable Deductions 2026: OBBBA Rules and Strategies
The OBBBA adds a 0.5% AGI floor and 2/37ths rule to charitable deductions in 2026. Learn strategies to maximize your tax benefit.
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Opportunity Zone Tax Benefits: From the TCJA to the OBBBA
Opportunity zone tax benefits changed significantly under the OBBBA. Learn how the new law differs from the TCJA, including updated rules for capital gains…
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Section 1202: QSBS Tax Exclusion Rules Explained
Section 1202 lets investors exclude up to 100% of capital gains on qualified small business stock. Learn QSBS requirements and holding periods.
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Bonus Depreciation 2025: 100% Write-Off Permanently Restored
The OBBBA permanently restores 100% bonus depreciation for property acquired after Jan. 19, 2025, and raises Section 179 limits to $2.5M.
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642(c) Election: Reduce Trust and Estate Taxes
The 642(c) election lets fiduciaries deduct charitable contributions made after year-end against the prior year’s trust or estate income, reducing taxes and increasing flexibility.
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Estate Tax Exemption Under H.R. 1301: What the Repeal Means
H.R. 1301 proposes repealing the federal estate tax. See how it affects your estate tax exemption and what to do now.
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How the Presidential Election Impacts M&A Activity
Presidential elections slow M&A activity by 8 to 10%, but post-election years rebound fast, especially with $2.6T in private equity dry powder waiting.
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Opportunity Zone Tax Benefits: A 2025 Investor Guide
Opportunity zone tax benefits include capital gains deferral, basis step-ups, and tax-free appreciation after 10 years. Here is how they work and why they…
