Insights

3 Key Steps to de-SPAC Audit Readiness

By Allison Katz

The rebirth of the SPAC market has created a fast lane to public markets for many technology companies, particularly in the energy and cleantech space. But before your company merges with a SPAC, audit readiness is critical. This is where many delays and surprises occur in the process, and where proactive planning can save both…

Lawmakers Introduce Bill to Simplify Form 5500 Reporting

By Allison Katz

On February 4, 2026, lawmakers introduced bipartisan legislation that would simplify the Form 5500 reporting process for employer sponsored retirement plans governed by ERISA. The proposed Form 5500 Filing Simplification Act is intended to reduce administrative complexity while maintaining the transparency and regulatory oversight relied upon by plan participants and federal agencies. Breaking Down the Latest Proposed…

What Enterprise AI Deployments Taught the Mid-Market and How To Avoid the Costly Mistakes

By Allison Katz

Enterprises spent millions discovering what doesn’t work. Here’s what mid-market leaders can apply instead.  In the first post of our AI readiness series, we explored why data quality issues, not AI, are the primary barrier to deployment. But data is only the first failure point. The second is sequencing – how and where AI is deployed. Most AI research looks at…

Navigating Safe-Harbor Rules for Solar and Wind Sec. 48E Facilities

By Allison Katz

The path to securing wind and solar energy tax credits is now narrower and more complex under recent legislative changes. H.R. 1, P.L. 119-21, also known as the One Big Beautiful Bill Act (OBBBA or OB3), enacted July 4, 2025, amended the expiration dates for a variety of the renewable energy tax credits that were…

Supreme Court Strikes Down Tariffs: Big Win for Importers

By Allison Katz

On February 20, 2026, the Supreme Court of the United States (U.S.) struck down the tariffs imposed by President Trump’s administration under the International Emergency Economic Powers Act (IEEPA), stating that the statute does not give the president unilateral authority to impose tariffs. The court ruled by a vote of 6–3 that Congress did not…