Insights

IRS Issues Guidance on 100% Depreciation for Commercial Real Estate

The Internal Revenue Service (IRS) has released interim guidance in Notice 2026-16, outlining a major new tax incentive for the manufacturing sector. The guidance implements a 100% special depreciation allowance under IRC §168(n) for certain commercial real property classified as Qualified Production Property (QPP). This provision—enacted as part of the One Big Beautiful Bill Act…

Blueprints for Decision-Making: The Power of Analytics in Construction

In an industry where profit margins are often measured in single digits, small missteps in estimating, scheduling or cost control can determine whether a project succeeds or fails. Companies that integrate robust data analysis into their operations frequently realize competitive advantages. Data analytics help create more efficient operations by automating reporting, flagging anomalies, and streamlining…

2026 Private Funds CFO Fees and Expenses Survey

Treasury Signals Increased Scrutiny on QSBS Trust “Stacking” Strategies

Treasury Department officials are discussing their concerns with Qualified Small Business Stock (QSBS) “stacking” strategies. Concerns were raised about stacking at two recent conferences; one official brought it up at the May meeting of the American Bar Association’s Tax Section, and another at a law firm-sponsored conference. Under the QSBS rules, each “taxpayer” is entitled…

How to Choose the Best E-Commerce Warehouse Location: Key Tax and Logistics Considerations

Selecting the optimal state for your e-commerce warehouse or third-party logistics (3PL) facility involves more than just proximity to customers or major transportation hubs. While shipping speed and costs are critical to this decision, state taxes should also be considered, as they can vary widely across states and turn out to be either beneficial or…

Withum Champions Veteran Initiatives and Community Impact

Wreaths Across America For more than five years, Withum has been an active participant in the Wreaths Across America initiative, which is championed by the Firm’s Veterans Team Member Resource Group (TMRG) and the Not-for-Profit Services Team. Wreaths Across America (WAA), is a national nonprofit dedicated to remembering fallen service members, honoring those who serve…