Blog
Insights, analysis, and updates from the AI agent economy. Browse by tag.
SECURE Act 2.0 Decoded: The Retirement Rule Changes Reshaping 2026 for Savers and Small Businesses
SECURE 2.0 Act provisions taking effect in 2026 and 2027 — mandatory Roth catch-ups for earners over $145,000, RMD age pushed to 75 for those born after 1960, $35,000 lifetime 529-to-Roth rollovers, and up to $16,500 in small business retirement plan startup credits.
SAFE vs Convertible Note: A Founder's Guide to Choosing the Right Early-Stage Financing
A SAFE is a contract granting future equity with no maturity or interest, while a convertible note is a loan with 4–8% interest and an 18–24 month maturity that becomes due if no priced round closes — and Y Combinator's 2018 post-money SAFE locks each investor's ownership at Investment ÷ Cap, dilution that hits founders, not prior SAFE holders.
Reasonable Compensation for S-Corp Owners: How to Set Your Salary, Survive an Audit, and Avoid Six-Figure Penalties
A CPA paid himself $24,000 while taking $200,000 in S-Corp distributions, lost in the Eighth Circuit, and owed six figures in back payroll taxes and penalties. Here is how the IRS evaluates reasonable compensation, the audit red flags, and a defensible methodology for setting an S-Corp owner salary.
Qualified Opportunity Zones in 2026: Capital Gains Deferral, Tax-Free Growth, and the OBBBA Reset
How Qualified Opportunity Funds defer capital gains, deliver tax-free appreciation after a 10-year hold, and what changes for new investments under OBBBA's permanent Opportunity Zones 2.0 rules starting January 2027.
Net Investment Income Tax (NIIT): A 3.8% Surtax Guide for High Earners and Investors
The 3.8% Net Investment Income Tax kicks in once MAGI crosses $200,000 single or $250,000 joint—thresholds frozen since 2013. This guide explains who pays NIIT, how Form 8960 calculates it, which income types count (interest, dividends, capital gains, passive rentals) and which don't (wages, IRA distributions, muni interest), plus planning levers to cut exposure.
The Remote Worker's Multi-State Tax Survival Guide: Convenience Rules, Reciprocity, and How to Avoid Paying Twice
How state income tax really works for remote employees who cross state lines: the convenience-of-the-employer rule used by seven states (including New York), which reciprocity agreements eliminate double taxation, day-counting evidence auditors accept, and the bookkeeping habits that keep multi-state returns predictable.
Independent Contractor Misclassification: The 2024 DOL Six-Factor Test and How to Stay Compliant
Total exposure per misclassified worker now commonly lands between $15,000 and $100,000 once federal back taxes, FLSA back wages with liquidated damages, and state penalties stack. Here is what the 2024 DOL final rule changed, how the IRS and state ABC tests differ, and how Section 530 and the VCSP can cap retroactive liability.
Form 709 Gift Tax Return: When You Must File, the Annual Exclusion, and the $15M Lifetime Exemption
A practical guide to Form 709 for 2026 gifts — who must file, the $19,000 annual exclusion, the $15 million lifetime exemption, gift splitting rules, the adequate disclosure standard that starts the IRS three-year clock, and the medical and tuition payments that escape reporting entirely.
Foreign Exchange Gains and Losses: A Practical Multi-Currency Accounting Guide for Small Businesses
How small businesses record foreign exchange gains and losses under US GAAP (ASC 830) and IRC Section 988, with sample journal entries, realized vs. unrealized treatment, period-end revaluation, and a practical monthly close workflow.
Donor-Advised Funds vs Private Foundations: Choosing the Right Vehicle for Your Charitable Legacy
A 2026 comparison of donor-advised funds and private foundations covering AGI deduction limits, the 0.5% itemizer floor and 35% deduction cap from OBBBA, the 5% payout rule, self-dealing penalties, and why closely-held stock donated to a private foundation deducts at cost basis instead of fair market value.
Asset Sale vs Stock Sale: How M&A Deal Structure Decides Who Pays the Tax
An asset sale vs stock sale changes who pays tax, who carries liability, and how a deal closes. Compare 2026 tax math, successor liability doctrines, and the S-corp hybrid structures — Section 338(h)(10) and F-reorganizations — that now dominate mid-market deals.
ASC 718 Stock-Based Compensation Accounting for Startups: A Practical Guide
ASC 718 requires startups to recognize the grant-date fair value of equity awards as compensation expense over the vesting period, even when no cash changes hands. This guide covers measurement, recognition, forfeitures, modifications, disclosures, and the audit pitfalls that derail funding rounds.