July 25, 2018
Expense Reimbursements After Tax Reform
With the passing of the Tax Cuts and Jobs Act (TCJA) in late 2017, many businesses, business owners, and their advisors are evaluating a variety of topics such as the […]
Read MoreCategory: Tax
July 24, 2018
It’s Time To Take A Closer Look At Look-back
The Internal Revenue Service (IRS) estimates that 71% of taxpayers required to file and compute look-back do not. Construction is the most prevalent industry where look-back applies, and we want […]
Read MoreJuly 12, 2018
Choosing The Best Business Entity Structure Post-TCJA
For tax years beginning in 2018 and beyond, the Tax Cuts and Jobs Act (TCJA) creates a flat 21% federal income tax rate for C corporations. Under prior law, C […]
Read MoreJuly 12, 2018
Supreme Court Opens Door To Taxation Of Online Sales And Sales By Out-of-state Companies
The U.S. Supreme Court has given state and local governments the green light to impose sales taxes on out-of-state sellers, including ones that deal in online sales. The 5-4 decision […]
Read MoreJuly 12, 2018
Qualified Transportation: An Initial Look At What Needs To Be Included In Unrelated Business Income
Provisions in the Tax Cuts and Jobs Act (TCJA), passed late in December 2017, eliminated the deductibility of qualified transportation expenses incurred by business employers. After December 31, 2017, amounts […]
Read MoreJuly 11, 2018
Evaluating The Impact Of South Dakota V. Wayfair
In late June, the U.S. Supreme Court issued a decision that significantly changed the sales and use tax collection requirements for the vast majority of online retailers and out-of-state sellers. […]
Read MoreJune 27, 2018
Tax Alert: Sales Tax In Kentucky
Recently, Kentucky House Bill 487 passed, which contained significant changes to Kentucky Tax laws. For purposes of this communication, we would like to highlight one major change regarding Kentucky Sales […]
Read MoreJune 21, 2018
Supreme Court Ruling Allows States To Collect Sales Taxes Without Physical Presence
On Thursday, June 21, 2018, the Supreme Court of the United States ruled in favor of South Dakota in the case of South Dakota v. Wayfair, Inc. The impact of this ruling […]
Read MoreMay 29, 2018
What You Don’t Know About The Excess Business Loss Limitation
What is the excess business loss limitation under code section 461 (I)? In its simplest form, it is a fourth disallowance provision behind the three that we already have in […]
Read MoreMay 12, 2018
Beware Of Tax-Related Identity Theft Scams All Year Long
With the filing date for 2017 in the rearview mirror for most businesses and individuals, the last thing you probably want to think about is income taxes. Unfortunately, though, criminals […]
Read MoreRecent Articles View All Thought Leadership
August 19, 2026
By Claudia Valarezo, CPA, Manager at Blue & Co. Maximize Cost Recovery Under Federal Rules (Uniform Guidance) Nonprofits and local governments often ask, “How can we avoid problems during our […]
August 18, 2026
By: Kim Scifres and Luke Lamb Indiana law now requires nonprofit hospitals to develop a Community Benefits Plan report and file it annually with the Indiana Department of Health (IDOH). […]
August 13, 2026
After over six months of legal uncertainty, HRSA has issued a revised rebate model pilot impacting Medicare Fair Price drugs. On July 31st, the Health Resources & Service Administration (HRSA) […]
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