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Featured Insights
Soroban and Sirius: The Battle Over the Limited Partner Exception Reaches a Turning Point
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…
SEC Opens Discussion on 24-Hour Trading
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…
Combating CY 2026–2027 Cost Pressures Through Revenue Cycle Optimization
As Federally Qualified Health Centers (FQHCs) navigate an increasingly complex landscape, revenue cycle optimization has become more critical than ever. Medicaid eligibility changes, federal funding concerns and evolving 340B compliance requirements are creating new administrative and operational challenges. By optimizing revenue cycle processes, FQHCs can protect reimbursement, improve financial performance and better position for long-term…
SECURE Act 2.0: Key Audit Risks Plan Sponsors Should Address Before the 2026 Year-End Amendment Deadline
As retirement plans continue implementing the wide-ranging provisions of SECURE Act 2.0, 2026 represents an important compliance milestone for plan sponsors. Most calendar-year retirement plans must formally adopt their SECURE Act 2.0 plan amendments by December 31, 2026, even though many provisions have already become operationally effective. As a result, auditors are increasingly focused on…
California Enacts SB 122 – Sales Tax Expansion to Digital Products Updates
California Senate Bill 122 amends the California Revenue and Taxation Code (RTC) to expand the state’s sales and use tax base to include prewritten computer software transferred on tangible storage media, transferred electronically or accessed remotely, operative January 1, 2027. While the statute left a significant amount of operative detail to be developed, additional guidance…
Events
Fall Law Firm Leadership Roundtable
The Reality of the DOL Cybersecurity Best Practices Guidance
From Dinosaurs to Digital: Modernizing Nonprofit Finance Through Automation, Technology and AI
Cybersecurity in the Age of AI: Managing Business and Legal Risk
The Private Markets Confidence Reset: Is Your NAV Defensible?
Join Withum at the 72nd Annual Employee Benefits Conference
Withum’s Healthcare Symposium 2026
Preparing for the SBA’s New Quality of Earnings Requirement
AI in Manufacturing: What Works, What Doesn’t and What’s Next
Current Legal, Tax and Valuation Considerations for MSO-PC Structures Post California AG Settlements
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