Action Required: IRS Releases Guidance on Section 174 Domestic R&E Expenditures Ahead of Fall Deadlines

By Allison Katz

The IRS released Revenue Procedure 2025-28 on August 28, 2025, providing guidance on how eligible taxpayers could immediately deduct domestic research and experimental (R&E) expenditures in the 2024 taxable year. The availability for immediate expensing in the 2024 taxable year for designated calendar-year taxpayers must be completed by September 15 for pass-through entities and by…

Portside Pressures From Tariffs and Market Volatility

By Allison Katz

The supply chain is a delicate ecosystem – but the waters have been far from calm lately. We’ve seen firsthand how tariffs and unpredictable market swings are creating a perfect storm for manufacturers and, in turn, the marine cargo terminals that are the gateways to global commerce. This is more than just a matter of…

Tips for Filing a Business Interruption Claim After a Disaster

By Allison Katz

The aftermath of a natural disaster can be devastating for all business owners, especially for those in the dealership, restaurant and hospitality industries, and can cause long-lasting interruptions in normal business operations. Business interruption insurance aids the insured in recovering lost income caused by damage to the insured’s property when an unexpected natural disaster hits….

FAQs About NIL and Taxes

By Allison Katz

If you’re earning income through your name, image, and likeness (NIL), you’re not just building a brand—you’re running a business. And with that comes tax responsibilities. Here are a few important FAQs on NIL and taxes. What Qualifies as NIL Income? NIL income includes money earned from: Do You Owe Taxes? What About Estimated Tax…

New Tax Opportunities for Hospitality: The OBBBA’s Game-Changing Provisions

By Allison Katz

There are new provisions within the One Big Beautiful Bill Act (OBBBA) that provide potential opportunities for the hospitality industry. Hotel owners and operators can now take advantage of these powerful new tax measures designed to accelerate deductions, improve cash flow and incentivize reinvestment. From the return of 100% bonus depreciation to expanded Section 179…

Understanding the Impact of the OBBBA on R&E Expenses, QSBS, and CleanTech

By Ruby Castaneda

The One Big Beautiful Bill Act (OBBBA) introduces sweeping reforms to U.S. tax policy, with far-reaching implications for businesses and investors in the CleanTech sector. While the bill aims to stimulate innovation and economic growth through enhanced tax incentives, it also includes provisions that could significantly hinder progress in CleanTech development. Reforming Section 174: Research…

Georgia Amends Sales Tax Rules for High-Tech Infrastructure

By Allison Katz

In 2025, Georgia implemented significant updates to its sales and use tax regulations, particularly impacting the retail sales of specified digital equipment and digital goods. These changes, driven by amendments to Rule 560-12-2-.107 and new rules on digital product taxation, reflect the state’s evolving approach to modern commerce and technology. Businesses operating in Georgia —…

Is Bigger Always Better? How Revenue, Scale, and Risk Affect Multiples

By Ruby Castaneda

Across nearly every industry, larger companies command higher valuation multiples. Economies of scale, improved market positioning, and enhanced investor confidence have long been perceived to have an inverse relationship with risk. Although revenue size often correlates with higher valuation multiples, there is more to the story. Profitability, capital efficiency, industry factors, and overall risk profile…

Streamline Success With HubSpot NetSuite Integration

By Allison Katz

When it comes to manufacturing and logistics, real-time information isn’t just important; it’s everything. But for many mid-market companies, data lives in separate systems. Finance and operations run through an ERP like NetSuite, while marketing, sales and service teams rely on HubSpot. Without a strong connection between the two, teams work from incomplete information, leading…

Strengthening Oversight of Self-Insured Health Plans

By Allison Katz

Employers that sponsor their own self-insured health plans rely heavily on third-party administrators (TPAs) and pharmacy benefit managers (PBMs) to process claims, manage networks, control costs, and deliver programs that support a healthier workforce. Yet without deliberate and structured oversight, plan sponsors are vulnerable to heightened operational, compliance, and reputational risks that can erode financial…