Marketing Manager
A pool route can look fully booked and still lose money on a third of its stops. Splitting chemical costs into their own COGS line, tracking loaded labor and per-mile drive costs, and building a seasonal cash reserve are what turn "busy" into a verifiably profitable pool service business.
A profits interest lets an LLC or partnership grant a service provider real equity with no tax at grant or vesting under Rev. Proc. 93-27 and 2001-43 — provided the distribution hurdle equals fair market value at grant, the interest is held two years, and the recipient accepts K-1 partner status. Here is how the safe harbor works, how the hurdle math is set, and the six mistakes that break the tax-free treatment.
As of July 29, 2026, Intuit disabled Expert services by default and suppressed upsell prompts for every accountant-attached QuickBooks Online file, giving firms role-based controls and read-only Expert Hub visibility. Here is what changed, why accountant backlash forced the reversal, and what business owners should check in their own files.
Return on Net Assets (RONA = Net Income ÷ Fixed Assets + Net Working Capital) measures whether the equipment, vehicles, and inventory a business owns are actually generating profit. Includes a worked example, rough benchmarks (above 5% acceptable, above 20% outstanding), and how RONA differs from ROA and ROE for capital-intensive small businesses.
As of March 1, 2026, SBA 7(a), 504, and microloan applicants must be 100% owned by U.S. citizens or nationals — green card holders are excluded from any direct or indirect ownership stake. Existing loans are grandfathered; new applicants with a permanent resident anywhere in the ownership chain must turn to CDFIs, state loan programs, or USDA B&I financing instead.
The enhanced ACA premium tax credits expired January 1, 2026, restoring the 400% FPL subsidy cliff — about $60,240 for a single filer — and roughly doubling net premiums for the average subsidized enrollee. Here's how self-employed workers can use the 100% above-the-line health insurance deduction, Form 7206, HSA contributions ($4,400 individual / $8,750 family), and MAGI timing strategies to soften the hit.
Serbia's paušal flat-rate regime charges roughly 170,000 freelancers a fixed monthly tax — RSD 30,000–60,000 for most Belgrade IT contractors in 2026 — but crossing the 6,000,000 RSD annual turnover ceiling triggers full-profit taxation with no grace period. Here's how the 2026 decisions, the 10% year-over-year cap extended through 2027, and a simple multi-currency ledger fit together.
On July 18, 2026, regulators closed Small Business Bank of Lenexa, Kansas — the fourth U.S. bank failure of 2026 — with $73M in assets and $69M in deposits assumed by Farmers State Bank of Oakley. Here's how the $250,000-per-depositor, per-ownership-category FDIC limit really applies to business accounts, and how to extend coverage with multiple banks or insured cash sweeps.
A tow truck over 14,000 lbs GVWR can often be fully expensed under Section 179 the year it's placed in service — but only if the depreciation schedule starts that year. How towing companies should separate tow, impound, and lien-sale revenue, reconcile lot logs monthly, and price compliance costs into every job.
TrumpIRA.gov, a Treasury-run IRA marketplace launching January 1, 2027, will list providers capped at a 0.15% expense ratio with no account minimums and connect eligible savers to a Federal Saver's Match of up to $1,000 a year — a 50% match on the first $2,000 contributed. Here is how it fits alongside a SEP-IRA or Solo 401(k), and why accurate books determine the contribution you can actually make.
From April 6, 2026, HMRC can recover a UK umbrella company's unpaid PAYE and NICs directly from the recruitment agency — or the end client if no UK agency exists — with no reasonable-care defense. Here's who is in scope and the due diligence steps to take before the deadline.
Six million U.S. businesses are expected to change hands by 2035, yet over 58% of owners have no succession plan. The National Worker Cooperative Development and Support Act, reintroduced in December 2025, would create an SBA pilot guaranteeing $60 million in loans over ten years for worker cooperative conversions — solving the 20%-owner personal guarantee problem that blocks most co-op financing. Here's how the pilot, Section 1042 capital gains deferral, and clean bookkeeping fit into an employee-ownership exit.
