#compliance

Съответствие

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15 май 2026 г.

IOLTA and Client Trust Accounting: Three-Way Reconciliation, Earned vs. Unearned Fees, and the Mistakes That End Careers

How law firms run IOLTA accounts under ABA Model Rule 1.15 — separating earned from unearned fees, matching the bank statement to the master ledger and per-client sub-ledgers in a three-way reconciliation, and avoiding the four commingling mistakes (firm money in trust, firm expenses from trust, earned fees left in trust, one client's funds covering another's disbursement) that drive most bar discipline cases.

mike

legalcompliancereconciliation

15 май 2026 г.

The Three-Way Reconciliation: How Law Firms Keep Client Trust Money Separate and Stay Off the Disciplinary Docket

A three-way reconciliation ties the bank statement, the trust ledger, and the sum of every client sub-ledger into one agreeing number. This guide explains how it works, how to keep earned and unearned fees separate, and which bookkeeping mistakes quietly build into a bar disciplinary complaint.

mike

legaltrustreconciliation

15 май 2026 г.

Sales Tax Economic Nexus After Wayfair: A Compliance Guide for Online Sellers

A 2026 guide to U.S. sales tax economic nexus — how the $100,000 threshold works after Wayfair, which states still count transactions, how marketplace facilitator laws affect your nexus math, and what to do when you should have registered months ago.

mike

sales-taxnexustax-compliance

15 май 2026 г.

Section 105(h): The Self-Insured Health Plan Rule That Can Quietly Tax Your Best People

Section 105(h) requires self-insured health plans, including ICHRAs and HRAs, to pass an eligibility test and a benefits test each year. Fail, and a portion of a highly compensated individual's reimbursements becomes taxable W-2 income — calculated as the excess reimbursement.

mike

tax-compliancehealthcaresmall-business

15 май 2026 г.

Section 119 Meals and Lodging for the Convenience of the Employer: How Hospitality, Hospital, and Caretaker Employers Keep On-Premises Housing and Cafeteria Meals Out of Wages

Section 119 lets employers exclude on-premises meals and required-residence lodging from employee wages, with no FICA and no income tax withholding. This guide walks through the convenience-of-the-employer test, the "more than half" safe harbor, qualified campus lodging, the Kowalski cash rule, and what the 2026 Section 274(o) deduction sunset does and does not change.

mike

taxtax-planningtax-compliance

15 май 2026 г.

Section 119: How Employers Give Workers Tax-Free Meals and Housing on the Business Premises

Section 119 of the IRS code allows tax-free meals and lodging furnished by employers on business premises, for employer convenience, and lodging as a condition

mike

taxemployee-benefitspayroll

15 май 2026 г.

Section 199A Rental Real Estate Safe Harbor: How Landlords Log 250 Hours, Avoid the Triple Net Lease Trap, and Lock In the 20% QBI Deduction

Revenue Procedure 2019-38 lets landlords treat rental real estate as a trade or business for the 20% QBI deduction if they log 250 hours of qualifying services, keep contemporaneous records, avoid triple net leases, and file a signed election — now permanent under the 2025 One Big Beautiful Bill Act.

mike

real-estatetaxtax-planning

15 май 2026 г.

The Section 199A Rental Real Estate Safe Harbor: A Guide for Schedule E Landlords

Rev. Proc. 2019-38 lets landlords claim the 20% QBI deduction if a rental enterprise logs 250+ hours of rental services a year with contemporaneous records and a signed election. Triple net leases and personal-use property are excluded.

mike

taxreal-estatetax-deductions

15 май 2026 г.

Section 461(h) Economic Performance and the Recurring Item Exception: When Accrual-Basis Liabilities Are Actually Deductible

Section 461(h) layers an economic performance test on top of the all-events test, so accrual-basis taxpayers cannot deduct a liability until the underlying activity actually happens. The recurring item exception accelerates deductions for predictable expenses when economic performance occurs within 8½ months of year-end and four specific conditions are met.

mike

taxtax-compliancetax-planning

15 май 2026 г.

Section 4958 Intermediate Sanctions: How Nonprofit Boards Avoid 25% and 200% Excise Taxes on Excess Benefit Transactions

Section 4958 imposes 25% and 200% excise taxes on excess benefit transactions between public charities and disqualified persons, with a 10% manager tax on knowing approvers. Following three procedural steps creates a rebuttable presumption of reasonableness that shifts the burden of proof to the IRS.

mike

nonprofittax-complianceexecutive-compensation

15 май 2026 г.

Section 509(a) Public Support Test: How Nonprofits Stay Public Charities

The Section 509(a) public support test requires 501(c)(3) nonprofits to draw more than one-third of support from the public over a rolling five-year window. Fail it twice and you tip into private foundation status—facing a 1.39% excise tax on investment income, mandatory 5% annual payout, and donor deduction limits that drop from 60% to 30% of AGI.

mike

nonprofittax-compliancebookkeeping

15 май 2026 г.

Section 6603 Deposits: Stop IRS Interest on Disputed Tax Without Giving Up Appeal Rights

A Section 6603 deposit freezes IRS underpayment interest on contested tax while preserving your appeal, Tax Court, and withdrawal rights. This guide covers the written designation under Rev. Proc. 2005-18, when a deposit beats a payment, LIFO withdrawal mechanics, and the procedural traps that turn planned deposits into accidental payments.

mike

taxtax-compliancetax-planning

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