#compliance
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Small CPA firms must implement PCAOB QC 1000 by December 15, 2026, alongside AICPA SQMS No. 1, already effective since December 2025. A practical guide to the eight components, four required roles, Form QC reporting, and a five-phase plan to reach compliance.
A practical guide to phantom stock and SARs for private companies — how the plans work, why Section 409A's 20% penalty is the rule that breaks most informal arrangements, how ASC 718 liability accounting affects EBITDA, and when synthetic equity beats options, RSUs, or an ESOP.
For 2026, QSEHRA caps tax-free reimbursements at $6,450 self-only and $13,100 family for employers under 50 FTEs, while ICHRA has no IRS cap and lets any-size employer vary contributions across 11 federal employee classes—provided the 9.96% affordability test, MEC requirement, and 90-day notice are all met.
Section 45Q pays $85 per ton for industrial carbon capture and $180 per ton for direct air capture, claimable for twelve years, transferable for cash, and exposed to recapture for up to seventeen years. This guide explains thresholds, disposal pathways, OBBBA changes, and the bookkeeping discipline that protects the credit.
A funding-model guide for small employers comparing fully-insured, level-funded, and self-funded group health plans, with the math on stop-loss coverage, ERISA fiduciary exposure, Form 5500 filings, and when each model actually saves money.
A 2026 guide to the Series LLC: how a single master entity can hold multiple internally-isolated series, which states recognize the structure (Florida joins via SB 316 on July 1, 2026), how the IRS taxes each series, the bookkeeping discipline required to keep the liability walls intact, and when separate traditional LLCs remain the safer choice.
Seventeen states plus D.C. now require salary ranges in job postings, with thresholds and penalties that vary enough for one nationwide ad to violate three statutes. A field guide to the 2026 patchwork, the remote-posting traps, and how multi-state employers turn compliance into routine operating discipline.
ASC 842 requires private companies to capitalize nearly every lease longer than 12 months as a right-of-use asset and a lease liability. This guide walks through the five-criteria classification test, the six-step calculation, the risk-free rate and short-term lease expedients, and the audit findings that most often trigger restatements.
S&P forecasts a 15–20% rise in cyber insurance premiums for 2026 after a 126% jump in ransomware incidents. A guide to the controls underwriters now require, typical small business pricing ($1,000–$7,500 for $1M of coverage), and the exclusions behind the 40%+ claim denial rate.
On February 12, 2026, the FTC removed its 2024 non-compete ban from the Code of Federal Regulations, but pivoted to case-by-case Section 5 enforcement and consent orders against employers like Rollins. With California, Colorado, Illinois, Minnesota, and other states tightening their own rules, a single national non-compete template is now a compliance hazard. This guide maps the state landscape and lays out a five-step plan for employers.
Section 409A lets companies defer executive pay above 401(k) limits, but a single misstep triggers immediate taxation on every vested dollar plus a 20% federal penalty and premium interest. Here is how NQDC plans, rabbi trusts, and the six permissible distribution triggers actually work.
The 1099-NEC and 1099-MISC reporting threshold rises from $600 to $2,000 for payments made in 2026 under the One Big Beautiful Bill Act. Backup withholding still kicks in at the same threshold, the 1099-K bar resets to $20,000 plus 200 transactions, and most states have not adopted the federal change—so vendor recordkeeping matters more, not less.
