The 2026 SaaS Metrics Stack: LTV, CAC, NRR, and the Rule of 40
Track the SaaS metrics that win term sheets in 2026: LTV, CAC, NRR, churn, CAC payback, and Rule of 40. Includes benchmarks and calculation traps to avoid.
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Plain-text accounting insights, tutorials, and updates from the Beancount.io team.
QSEHRA vs. ICHRA in 2026: How Small Employers Without a Group Plan Can Reimburse Workers for Individual Health Insurance—Tax-Free
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.
The Post-Filing Tax Retrospective: A 30-Day Debrief That Makes Next April Boring
A 30-day post-filing playbook for small business owners — read last year's return line by line, log friction points while they hurt, recalculate quarterly estimates against real-time P&L, fix one workflow per pain point, and evaluate S-corp election, Solo 401(k), Section 179, and Augusta Rule moves while your CPA is still in fresh-mind mode.
Phantom Stock and SARs: How Private Companies Reward Key Employees With Synthetic Equity Without Diluting the Cap Table
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.
PCAOB QC 1000 and AICPA SQMS No. 1: What Small CPA Firms Must Implement Before December 2026
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.
Section 45S Paid Leave Credit: A 2026 Guide for Small Employers After OBBBA
The One Big Beautiful Bill Act made the Section 45S paid family and medical leave credit permanent, lowered the eligibility threshold to six months, and added a premium-based method that lets small employers claim 12.5%–25% of PFML insurance premiums even when no leave is taken.
Marketplace Facilitator Laws in 2026: Why Amazon, Etsy, and Shopify Sellers Still Owe Sales Tax Filings
Marketplaces like Amazon, Etsy, and Shopify collect sales tax for you, but registration, zero returns, and economic nexus tracking are still your responsibility. A 2026 compliance routine for multi-channel sellers, with state thresholds and the six mistakes that trigger penalties.
Mandatory Roth Catch-Up Contributions in 2026: Why High Earners Over $150,000 Are Losing the Pre-Tax Choice
Beginning January 1, 2026, SECURE 2.0 forces employees with prior-year FICA wages above $150,000 to make 401(k) catch-up contributions on a Roth basis—$8,000 standard, $11,250 for ages 60–63—with no pre-tax option. Here is exactly who is affected, what it costs in real dollars, and the steps to take before the first paycheck of 2026.
IRS Statute of Limitations Under Section 6501: How Long the IRS Has to Audit, Assess, or Refund
Section 6501 gives the IRS three years from filing to assess tax — but the window stretches to six years for omissions over 25% of gross income or basis overstatements, and never closes at all for unfiled returns, fraud, or undisclosed foreign reporting. A practical guide to ASED, refund claim windows under Section 6511, the 10-year CSED, Form 872 consents, and what records to keep.
Installment Sales and Form 6252: Spreading Capital Gain Across Future Years
How IRC Section 453 and Form 6252 let sellers spread capital gain on seller-financed real estate or business sales across the years payments arrive — including the gross profit percentage formula, the depreciation recapture trap, the Section 453A interest charge on installment balances above $5 million, and when to elect out.
HTS Codes and Tariff Classification for Small Importers in 2026: Why Importer of Record Liability Persists Even When You Use a Customs Broker
How the 10-digit Harmonized Tariff Schedule, Chapter 99 add-ons, and Section 301 layers assign legal duty liability to the importer of record—not the broker—and how a prior disclosure under 19 U.S.C. § 1592(c)(4) can cap penalties at interest if you find errors before CBP audits.
Hobby or Business? The IRS Section 183 Nine-Factor Test for 2026
How the IRS Section 183 nine-factor test decides whether your side activity's losses are deductible in 2026, what the three-of-five safe harbor really means, and what 2025's Young v. Commissioner reveals about the records that win in Tax Court.