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As the year draws to a close, many business owners focus on budgets, forecasts and operational priorities. Tax planning often becomes an afterthought. That can be a costly mistake. The most effective year-end tax planning for businesses rarely involves aggressive strategies or last-minute transactions. Instead, it requires a disciplined review of income, deductions, investments and…
The SEC-FDA Memorandum of Understanding (MOU) signals more than interagency coordination. It reinforces the need for life sciences companies to align regulatory facts, investor communications, and disclosure controls with greater discipline. Here is why the agreement matters and how companies can respond proactively. On August 31, 2026, the U.S. Securities and Exchange Commission (SEC) and…
Few partnership tax controversies have generated as much attention in recent years as the fight over the scope of the self-employment tax exception for limited partners under §1402(a)(13). The Fifth Circuit’s decision in Sirius Solutions (now K. Alain) marked a notable development in August 2026, and the latest chapter arrived on September 17 with the…
The Securities and Exchange Commission’s recent announcement of a roundtable for 24-hour trading indicates a significant milestone in the evolution of U.S. equity markets. The discussion will focus on overnight trading and the opportunities and challenges that could come with expanding trading hours. Although the announcement indicates its early stages of discussion, it signals, as…
