PKF O'Connor Davies Accountants and Advisors
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Insights Center: 2025 Tax & Legislative Changes

Individuals, businesses and not-for-profit organizations are all affected by the new tax law – and we are ready to help. Start by staying informed; you’ll find our analyses of the new law’s many provisions here.

OBBBA Enhances IRC 1202 — More Favorable Rules for Exclusions on Gains of QSBS But Does Your Stock Qualify?
August 5, 2025

It has been over 30 years since IRC Section 1202 was first introduced, which allows taxpayers to claim an exclusion.

Regulatory and Enforcement Pressure Rises in Mexico and Latin America — Is Your Business Ready?
August 4, 2025

A wave of recent U.S. policy changes is reshaping the operating environment for businesses with ties to Mexico and Latin America.

US HVAC M&A Industry Update – Summer 2025
August 4, 2025

The HVAC sector’s essential service offerings have helped preserve its attractiveness to investors to date.

Rhode Island Sales Tax Exemption: Critical Deadline Alert for Nonprofits
August 1, 2025

To avoid disruption in your exemption status, the state advises organizations to follow these key steps.

Pillar Two of the OECD BEPS Initiative is Rapidly Advancing
July 31, 2025

To address challenges in the digital economy and curb tax avoidance, the Organization for Economic Cooperation and Development (OECD)’s Base […]

Real Estate Industry Impacts of the OBBBA
July 30, 2025

The OBBBA reshapes real estate tax planning through changes to interest deductions, bonus depreciation and REIT thresholds.

What the New Estate Tax Law Means for You
July 29, 2025

The sweeping OBBBA brings a pivotal update to the federal lifetime gift, estate and generation-skipping transfer tax (GSTT) exemption.

Tariff Impacts on Working Capital: Avoiding Pitfalls in M&A True-Up Calculations
July 28, 2025

The recent tariff impositions make the trailing (i.e., historical) working capital a less reliable benchmark.

Tax Treatment of Non-Business Bad Debts: What Individual Taxpayers Need to Know
July 24, 2025

To claim a non-business bad debt deduction, taxpayers must prove the loan was legitimate and entirely uncollectible

A CFO’s Lifeline: Mastering the 13-Week Cash Flow Forecast
July 23, 2025

A 13-week cash flow forecast helps financial leaders improve liquidity, strengthen decision-making and align working capital strategy.

Research and Experimental Implications of the OBBBA for Architects and Engineers
July 22, 2025

A&E firms regularly engaging in design innovation, materials testing and modeling now face important updates to their tax planning approach.

Trusts Can be Shareholders of S Corporations … Sometimes
July 21, 2025

Some trusts can hold S corporation shares if they meet IRS rules — review eligibility to help avoid double taxation.

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