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How Startup Companies Can Use R&D Tax Credits to Reduce Payroll Taxes

For many startup companies, innovation comes long before profitability. While early-stage businesses often invest heavily in software development, product design, engineering or process improvement, they may have little or no federal income tax liability against which to utilize valuable tax credits. Recognizing this challenge, Congress created a special provision that allows startup companies to monetize…

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IRS Introduces Automatic Penalty Relief for Eligible Taxpayers

For decades, some tax advisors viewed First-Time Abate (FTA) relief as a one-time administrative benefit — valuable enough that some taxpayers intentionally chose not to use it for relatively small penalties in order to preserve it for a more significant issue later. That strategy may soon disappear. In a significant administrative shift, the IRS announced…

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Limited Partner Self-Employment Tax Exception Faces Critical Appellate Test

The question of who qualifies as a “limited partner” for purposes of Section 1402(a)(13) is now before the federal appellate courts, with potentially significant implications for partnerships and their owners. What began as a dispute over a narrow statutory exception for limited partners has evolved into a fundamental debate over whether self-employment tax liability should…

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Strategic QSB Election Timing to Maximize R&D Tax Credit Value for Life Sciences Companies

For emerging life sciences companies, the Qualified Small Business (QSB) election under IRC §41(h) offers a critical opportunity to monetize research and development (R&D) tax credits by applying them against payroll tax liabilities. However, the strategic decision of when to first make the QSB election is often overlooked. Thoughtful timing, particularly in an industry characterized…

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Valuation as an Operating Discipline in Digital Health: A CFO Playbook 

In digital health, valuation is often treated as a technical requirement-something performed for compliance, reporting, or transaction support. For CFOs, however, valuation is most valuable when it functions as a recurring operating discipline: a structured way to understand risk, test assumptions, and inform decisions under uncertainty. Used correctly, valuation does not simply answer questions of…

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How AI Agents Automate Workflows
How AI Agents Automate Workflows in Dynamics 365 Business Central

AI agents in Dynamics 365 Business Central work as intelligent assistants that help users to perform and automate routine business processes. They reduce time spent on repetitive tasks such as data entry, document processing or setting up prices. The main benefit of AI agents is that they reduce manual effort and human intervention, improve data…

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