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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By Priya Singleton, CPA, Director at Blue & Co. The Financial Accounting Standards Board (FASB) issued Accounting Standards Update (ASU) 2016-13 Financial Instruments – Credit Losses (Topic 326): Measurement of […]
Determining when to include rental income in your unrelated business income (UBI) tax calculation can be challenging; however, it is a commonly conducted non-profit organization activity. We created a beginner’s […]
By Kevin Umberger, CPA, Senior Manager and Erin Waltman, CPA, Senior Staff at Blue & Co. Continued growth and expansion of your business can be supported by a variety of […]
By Amy Sandlin, CPA, Tax Senior Manager at Blue & Co. On March 31st, Governor Andy Beshear signed House Bill 5, which includes a retroactive pass-through entity (PTE) tax effective […]
By Amy Sandlin, CPA, Tax Senior Manager at Blue & Co. A pass-through entity tax proposal is currently making its way through the Kentucky General Assembly as part of a […]
By Laura Rakaska, CPA, Tax Manager and Amy Sandlin, CPA, Tax Senior Manager at Blue & Co. On February 22nd, Governor Eric Holcomb signed Indiana Senate Enrolled Act 2, making […]
By Amy Sandlin, CPA, Tax Senior Manager at Blue & Co. Kentucky House Bill 1 was signed into law by Governor Beshear on Friday, February 17th. It reduces the individual […]
By Amy Sandlin, CPA, Tax Senior Manager and Laura Rakaska, CPA, Tax Manager Indiana is expected to enact pass-through entity (PTE) level tax legislation in mid-February 2023. The tax changes […]
By Pam Swartout, Manager and Jacoby Shade, Staff Accountant at Blue & Co. Many business owners provide a company vehicle to their employees as part of their employment. This is […]
By Pam Swartout, Manager and Tracey Selig, CPA, Senior Accountant at Blue & Co. The time of year for preparing and filing your 1099s and W-2s is here. In order […]
By Sydney Settle and Derek Gray, CPA, Director at Blue & Co. Beginning January 1, 2023, utility services for property other than a primary residence will be subject to six […]
By: Lance Williams, CPA, Manager, and Kimber Sutton, CPA, Staff Accountant The Tax Cuts and Jobs Act (TCJA) was passed at the end of 2017. Of the many changes it […]
By Emma Kuhl, CPA, and Zach Mattingly, CPA In September, Kentucky Governor Andy Beshear urged Kentucky small businesses to take advantage of the Kentucky Small Business Tax Credit Program (KSBTC), […]
By Amy Sandlin, CPA, Senior Tax Manager and James Wooten, CPA, Senior Tax Manager Starting January 1, 2023, Kentucky sales and use tax will apply to 30+ additional service categories. […]
By Jennifer Miloszewski, CPA, Director at Blue & Co. Time is running out for privately-held companies to adopt the infamous new lease standard. Effective for year-end December 31, 2022, Accounting […]
Webinars
The One Big Beautiful Bill brings sweeping changes to employer reporting and compensation practices — and understanding the details is critical to avoiding costly mistakes. In this recorded webinar, Blue […]
The highly anticipated “One Big Beautiful Bill” has passed – and with it comes sweeping tax changes that could significantly impact your business. This recorded webinar unpacks key provisions of […]
By Sara Jacobi, CPA, CEPA, Director of Taxation at Blue & Co. The One Big Beautiful Bill (“OBBB”), introduced two “no tax on” provisions that impact both employers and employees […]
Small business owners who work from home could save money on their taxes by taking the home office deduction, as long as they meet the requirements set forth by the […]
By Amy L. Sandlin, CPA, Tax Quality at Blue & Co. On July 4, 2025, President Trump signed into law a sweeping budget reconciliation bill, informally titled the “One Big […]
By Amy L. Sandlin, CPA, Tax Quality at Blue & Co. The “One Big Beautiful Bill Act” (H.R. 1) narrowly passed the House on May 22, 2025, and headed to […]



























