#entrepreneurship
Entrepreneurship
Financial guidance and accounting tips for entrepreneurs and startups
Used-Vehicle Dealer Compliance in 2026: FTC Buyers Guide, Warranty Disclosure, and the Inventory Costing That Keeps Gross Profit Honest
Every used vehicle needs its FTC Buyers Guide on the window with one warranty box checked — and each VIN's ACV plus recon, floorplan curtailment, and F&I reserve must tie to the guide the deal delivered.
2026年蹦床公园盈利的关键：真正重要的收入、利用率和成本
蹦床公园：加盟店年收入180万至350万美元，独立店90万至210万美元；2030年市场将达37亿美元，年复合增长率7.1%——2026年盈利的真正驱动因素。
联盟营销网站的账目管理：Schedule C、1099-NEC 缺口以及细分站点站主的记录保存
联盟营销收入并非被动收入——它是 Schedule C 营业收入。了解如何处理 1099-NEC 缺口、追踪网络分成、资本化内容成本，并为细分站点站主保留能够应对 IRS 审查的记录。
Backup Withholding in 2026: When 24% Applies, How to Avoid It With Valid W-9s, and the CP2100 Notice Response
Backup withholding is 24% flat on reportable payments when the TIN is missing or the CP2100 says it is wrong — cured by a W-9 before payment and two B-notices within 15 business days, reported on Form 945.
不可撤销人寿保险信托（ILIT）：企业主如何让人寿保险免于计入应税遗产
ILIT 可以让寿险赔付不计入应税遗产，并提供流动性来支付遗产税，而无需被迫出售企业。了解 ILIT 的运作方式、三年规则、Crummey 提款权，以及让保单重新计入遗产的常见错误。
Business Entity Comparison in 2026: Sole Prop vs. LLC vs. S-Corp vs. C-Corp — Liability, Tax, and the Conversion Costs You Pay Later
Sole prop is the default, LLC is the wrapper, S-corp saves SE tax above ~$80K but needs payroll, C-corp is the venture clock — and converting the wrong way can be a taxable liquidation.
企业估值方法详解：在出售、融资或退出前，你的公司真正值多少钱
学习评估师如何使用市场可比法、自由现金流贴现法和资产基础法为小企业估值——以及如何调整利润并避免五种悄然拉低售价的错误。
Overtime Rule in 2026: The $58,656 Salary Threshold Stay, Duties Test, and the Compliance Checklist for Reclassifying Exempt Employees
The $58,656 threshold was vacated — $35,568 is the enforceable level — but salary is only a third of exemption; duties decide the rest, and reclassification lives or dies on time records and the regular rate.
Bonus Depreciation in 2026: 40% Under Current Law vs. 100% If OBBBA Retroactivity Passes — How to Model the Swing on an $80K Equipment Buy
2026 bonus is 40% under current law — $32K on an $80K machine, not $80K — unless OBBBA restores 100% retroactively; here's how to model the swing vs. Section 179 and keep the ledger straight.
Choosing a Tax Pro in 2026: CPA vs. EA vs. Attorney, Circular 230 Due Diligence, and the Engagement-Letter Red Flags
Credential decides representation — CPA, EA, and attorney are unlimited before the IRS, AFSP is limited — verify PTIN and board standing and insist on a scoped engagement letter.
SECURE 2.0 Super Catch-Up in 2026: How Ages 60–63 Can Save $11,250 Extra and the Auto-Enrollment Mandate for New 401(k)s
Ages 60–63 get $11,250 of catch-up for four years instead of $7,500 — and every 401(k)/403(b) established after 12/29/2022 must auto-enroll 3–10% and auto-escalate to at least 10% starting 2025.
合格机会区现已永久化：你的2026年农村30%税基提升与滚动重新指定操作指南
合格机会区现已成为永久性税法，并为农村投资提供增强激励。了解30%农村税基提升、10年税收消除优惠以及2026年重新指定窗口如何保护你的资本利得免缴联邦税。