Thought Leadership

When it comes to thought leadership and staying informed, we’ve got you covered. See below for recent articles, webinars, and downloadable resources available.

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depreciation recapture for real estate investors

Depreciation Recapture: What Real Estate Investors Need to Know

By Omar Larios, CPA, Senior Accountant at Blue & Co. One of the most popular tax law updates from the One Big Beautiful Bill (OBBB) for real estate investors and […]

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Hospital financial outlook 2026: medical supplies and diagnostic equipment illustrating rising healthcare expenses and pressure on hospital margins

Hospital Financial Outlook 2026: Revenue Growth, Margin Pressure, and Shifting Payer Mix

The headline number from mid-2026 is technically encouraging: hospital revenue is growing. But revenue figures have a way of obscuring what’s actually happening on the margin line and right now […]

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Unrelated Business Income and Alternative Investment Risks for Healthcare Organizations

Unrelated business income (UBI) remains one of the most fact-intensive areas of federal tax compliance for all exempt-organizations, particularly healthcare organizations. As health systems diversify revenue, expand ancillary services, and […]

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Public Dealership Group Performance: Mid-Year 2026 PVR Trends and Outlook

By Jonah Gjertson, Senior Consultant at Blue & Co. Starting Point The first half of 2026 has remained relatively stable among the public dealership groups, with new profit per vehicle […]

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The U.S. Capitol Building in Washington D.C., representing the source of new Medicare legislation.

Newly Proposed Medicare Rules Create Significant 340B Impacts

This summer, the Centers for Medicare and Medicaid Services (CMS) proposed two new rules that, if finalized, will have significant financial and operational impacts on 340B covered entities. In early […]

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federal grant funds

Are You Leaving Federal Grant Funds on the Table?

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 […]

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Healthcare professional representing Indiana nonprofit hospitals and IDOH Annual Community Benefit Reports

IDOH Annual Community Benefit Reports: What Indiana Nonprofit Hospitals Need to Prepare

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). […]

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Assorted prescription pills and capsules in white, orange, and green | HRSA Reissues 340B Rebate Model Pilot

HRSA Reissues 340B Rebate Model Pilot

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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automotive parts inventory costing

Inventory Costing Methods for Automotive Parts and Service Departments

By Jonah Gjertson, Senior Consultant at Blue & Co. Starting Point The parts and service department (“Fixed Department”) is the profit engine of most automotive dealerships, often generating 40-50 percent […]

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Low-Volume Hospital Payment Adjustment for FFY 2027

With FFY 2027 approaching, it’s time to apply or request an extension for your hospital’s low-volume adjustment. This is an additional payment for rural subsection (d) hospitals to help offset […]

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INDOT contractor prequalification changes

Proposed INDOT Prequalification Changes: What Contractors Need to Know

By Gavin Fox, CPA, CCIFP, Director at Blue & Co. The Indiana Department of Transportation (INDOT) is soliciting public feedback on potential changes to the prequalification process for contractors. Comments […]

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construction retainage cash flow

Is Retainage Tying Up Your Cash Flow?

By Andrew Eiler, CPA, CCIFP, Senior Manager at Blue & Co. Retainage: Track It Like the Cash It Is Retainage is intended to protect project owners and encourage project completion, […]

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understanding the reverse 1031 exchange

Understanding the Reverse 1031 Exchange

By Walter Eckert, CPA, CVA, CEPA,  Director at Blue & Co. Finding the right replacement property before selling your current investment property can create both an opportunity and a timing […]

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Is Your Nonprofit Ready for an Endowment? Weighing the Benefits, Costs, and Timing

By Beth Anne Akers, CPA, Manager, and Caroline Paulus, CPA, Manager at Blue & Co. An endowment fund is a powerful signal of an organization’s long-term commitment to its mission. […]

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Annual Wellness Visits: Implementation Process

Providing annual wellness visits to patients covered by Medicare is a great way to grow your revenue year after year, whether you’re a practice of one physician or a large hospital […]

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Webinars

Vsimple and Hearn Construction Workflow Management Webinar

On-Demand Webinar: Vsimple Success Stories – Hearn Construction

Blue & Co. and Vsimple hosted a webinar on Tuesday, December 6, from 10:00 a.m. to 11:00 a.m. EST entitled Workflow Management: How Hearn Construction is Standardizing & Simplifying Their […]

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On-Demand Webinar: Myths and Facts of Commercial Loan Reviews

Download Webinar Resources On April 6, Blue & Co. held a webinar entitled Myths and Facts of Commercial Loan Reviews. Panelists debunked common loan review myths and presented the facts […]

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Webinar: A Guide to the Kentucky Tangible Personal Property Tax Return for Manufacturers

You’re Invited Join Blue & Co. on Wednesday, February 9 at 12:00 PM EST for a webinar entitled A Guide to the Kentucky Tangible Personal Property Tax Return for Manufacturers. This presentation […]

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Tax Reform Distillery

Webinar: Tax Reform – What Does it Mean for You and Your Distillery?

You’re Invited! Join Blue & Co. and the Kentucky Distillers’ Association (KDA) on Thursday, December 9 at 10:00 AM EST for a webinar entitled Tax Reform: What does it mean for […]

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Pile of blue masks | Vaccine Mandates in the Workplace | COVID-19 Vaccine Mandates in the Workplace | COVID-19 Vaccine Mandate

On-Demand Webinar: COVID-19 Vaccine Mandate in the Workplace

President Biden’s administration recently announced its Path Out of the Pandemic action plan which included specific guidance around a COVID-19 vaccine mandate. The action plan calls for employers with 100 […]

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COVID Vaccine Mandates & Your Organization Webinar

Join Us! Join Blue & Co., Current HR, and DBL Law on November 16th from 2 p.m. to 3 p.m. EST for a webinar covering the new COVID vaccine mandates […]

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