Topics: HUD
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Pass-Through Entity Tax: GAAP Reporting and Planning
How pass-through entity tax elections work under GAAP, including ASC 740 vs. distribution treatment and the new SALT cap’s impact.
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Gift Tax: Rules, Exemptions, and the 2026 Exemption
Gift tax applies when you transfer assets above the annual exclusion. Learn the rules, exemptions, rates, and what changed for 2026.
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HUD 232 Loan: Why It’s the Best Mortgage Option
A HUD 232 loan offers nursing home owners fixed rates, non-recourse terms, and up to 35-year amortization with no balloon payments.
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Film Production Accounting After the Hollywood Strike
Film production accounting was upended by the 2023 Hollywood strikes, reshaping budgets, staffing, and tax incentive strategy.
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Ohio Sports Gambling Taxes
Ohio sports gambling taxes treat all winnings as ordinary income. Learn about W-2G forms, deduction rules, and why Ohio won’t let you offset losses.
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AI Security Risks: How Bad Actors Weaponize AI
AI security risks include deepfakes, phishing, and disinformation. Learn how bad actors exploit AI and how to defend your organization.
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CMS Long-Term Care Staffing Rule: Repealed in 2026
The CMS long-term care staffing rule was repealed in February 2026. Learn what changed, what still applies, and what operators should do now.
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Auditing Accounting Estimates
SAS 143 changes how auditors evaluate accounting estimates. Learn what estimates appear in financial statements and how to prepare for increased scrutiny.
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Nonprofit Tax Filing: Build an Accounting System That Gets
Learn how nonprofit tax filing works, what your accounting system must track, and how to avoid common 501(c)(3) compliance mistakes on Form 990.
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Ohio Income Tax Rates and Key Tax Changes Under HB 110
Ohio’s HB 110 budget bill reduced income tax rates, updated municipal payroll withholding rules for remote workers, and exempted employment services from sales tax.
