Insights

Stay informed with the latest insights and perspectives from Withum.

Subscribe to Insights
Read more
Generative AI digital currency flow with dollar signs.
The 2/37 Haircut on Distributable Net Income: What Fiduciaries Need to Know

The One Big Beautiful Bill Act (OBBBA) introduced a new limitation on itemized deductions under IRC §68 that could have significant implications for Distributable Net Income (DNI) planning, trust distribution deductions and fiduciary income tax planning. Although the provision is new, its potential application to trusts and estates raises questions regarding how certain distribution deductions…

Articles
Read more
Family budget concept. Paper family cut-out figures standing on dollars banknotes.
Trump Accounts: The Annual Exclusion Exception, Not the Rule

The enactment of IRC §530A created a new savings vehicle for children known as a Trump Account. Beginning July 4, 2026, beneficiaries, parents, relatives, and other individuals may contribute up to $5,000 annually in the aggregate to a Trump Account, excluding certain statutory exempt contributions. While many taxpayers may assume these contributions receive the same…

Articles
Read more
Person touching smart watch displaying heart rate and health icons wrist finger
How To Choose the Right Valuation Framework in Digital Health

For digital health businesses, enterprise value is rarely explained by earnings alone. While EBITDA remains a useful indicator of operating performance, it does not fully capture durability, transferability, or risk‑adjusted sustainability. This gap exists because intangible assets create value in fundamentally different ways. Some drive economic performance directly, while others enable, protect, or condition it….

Articles
Read more
car with brake lights with a financial statement background.
Where Dealership Operations Meet Audit Precision

Floorplan pressure. OEM scrutiny. Tight timelines. High stakes. Your auditor should understand that reality. 4 Reasons Why Audits Matter to Dealers What Makes Our Dealership Audits Different Dealers tell us they want the confidence that their financials will stand up when lenders, OEMs, or buyers ask tough questions. Many CPA firms perform audits. Few truly…

Articles
Read more
Sameer-Uddin_Online-News-Post 1
Sameer Uddin Named to Caseware’s 2026 30 Under 30

Advancing Audit Innovation Sameer has played a key role in advancing Withum’s use of audit technology, helping teams adopt new methodologies, improve efficiency and enhance consistency across engagements. A trusted resource for technology implementation, he has been instrumental in the Firm’s adoption of Caseware Cloud and Dynamic Assurance Solutions (DAS) applications. Driving Firmwide DAS Adoption…

News
Read more
Dynamic financial trading chart with rising red arrows depicting inflation.
SEC Inflation Adjustment to “Qualified Client” Thresholds Under Rule 205-3

On April 28, 2026, the Securities and Exchange Commission (the “Commission”) issued an order (Release No. IA-6961) raising the dollar thresholds that determine whether a client qualifies as a “qualified client” under Rule 205-3 of the Investment Advisers Act of 1940. The new amounts took effect June 29, 2026. Background Section 205(a)(1) of the Advisers…

Articles

Want the latest news and event information from Withum?

Subscribe

Connect with Our Leaders

View All Advisors
Amy Fondo's headshot for Withum.
Amy Fondo
Partner
Orlando, FL
Rachel Ashcroft headshot for withum
Rachel Ashcroft
Principal
Buffalo, NY
Patrick Augustyn HEADSHOT FOR WITHUM
Patrick Augustyn
Principal
Boca Raton, FL
Boris Pogil_Web
Boris Pogil
Lead, Tax Due Diligence and Structuring
New York, NY
Dean Beddow headshot for withum
Dean Beddow
Principal
Whippany, NJ
Bryce Jenkins headshot for Withum
Bryce Jenkins
Principal, Team Leader, Healthcare Revenue Cycle Management Services
Washington, DC

Upcoming Events

View All