Assuming the Seller's 3% Mortgage: How FHA, VA, and USDA Loan Assumptions Work in 2026
FHA, VA and USDA mortgages can be assumed at the seller's 3% rate while new loans cost 6.76%; the catch is the equity gap due at closing.
Mike Thrift
Marketing Manager
The Backyard Cottage P&L: What an ADU Really Costs, Earns, and Does to Your Taxes
ADU rental income goes on IRS Schedule E: split shared costs by square footage, depreciate the unit over 27.5 years, and plan for 25% recapture tax at sale.
bea 0.2.0: one install, the whole Beancount toolchain
bea 0.2.0 ships the complete native Beancount toolchain under one install: a managed engine pinned to Beancount 3.2.3 fronts bean-check, bean-query, bean-doctor, bean-format, bean-example and treeify, with Beangulp and bean-price as opt-in features, while the 0.1.0 JSON envelope and exit-code contract stay unchanged.
Cause Marketing With a Charity? The Commercial Co-Venture Rules You Must Clear Before Launch Day
A "$1 per sale" charity promise makes you a commercial co-venturer in 20+ US states. Register in 7, name the number in every ad, and avoid the IRS UBIT trap.
Closing Between Christmas and New Year's? The Payroll Rules That Decide What You Owe
Under federal FLSA rules, exempt employees are owed full salary for any holiday-shutdown week they work at all; require PTO use instead of docking pay.
City Tax Withholding for Multistate Employers: Ohio RITA, Pennsylvania EIT, NYC and Yonkers
Local payroll tax is the employer's liability, not the software's. Ohio's 20-day rule, Pennsylvania PSD codes, NYC resident-only tax and Yonkers' 0.5% levy.
Colombia's One-Time Corporate Wealth Tax: Who Owes It on the March 1, 2026 Net-Equity Snapshot
Colombia's one-time 2026 wealth tax hits companies with March 1 net equity of COP 10.47B+: 0.5% generally, 1.6% for finance and extractives.
The DOL Is Auditing Your Payroll: What a Wage and Hour Investigation Actually Looks Like
A US DOL wage-hour investigation has four stages: opening conference, records review, interviews, final conference. Weak payroll records double the cost.
Draw Against Commission Explained: Recoverable vs. Non-Recoverable Draws for Employers
A draw against commission is an advance settled against later commissions. Once paid it is wages under the FLSA, so never claw it back from a final paycheck.
Employee Achievement Awards: Tax-Free Service and Safety Recognition Within the $400 and $1,600 Limits
Tangible service or safety awards are tax-free under IRS rules up to $400, or $1,600 under a written plan; cash and gift cards count as taxable wages.
Your Business Cell Phone Can Be 100% Tax-Free: What the IRS Actually Requires
Employer cell phones are tax-free with no call logs under IRS Notice 2011-72 if provided for business reasons; internet needs an accountable plan and receipts.
Source-Code Escrow for Small SaaS Vendors: Terms, 2026 Fees, and the Bookkeeping
US SaaS vendors face enterprise escrow demands. Self-service plans start near $139/month and traditional agents around $2,200 — negotiate release triggers and book setup, annual, and verification fees.