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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.

Deferred Revenue Diligence in M&A: Lessons Across Industries
January 21, 2026

While this is a normal part of doing business, deferred revenue sparks intense discussions during M&A negotiations.

OECD Reaches Agreement on New “Side-By-Side” Pillar Two Framework for U.S. Multinationals
January 20, 2026

The OECD Inclusive Framework agreed to a new ‘side-by-side’ framework that limits the application of Pillar Two to U.S. groups.

Understanding the SEC’s 2026 Examination Priorities
January 16, 2026

The priorities are intended to promote compliance, prevent fraud, inform policy and monitor risk.

Employee Benefit Plans Alert — Winter 2026 Edition
January 12, 2026

Beginning January 1, 2026, new rules apply to 401(k), 403(b) and governmental 457(b) plans regarding catch-up contributions.

NYC Raises 2026/27 TC309 Audit Threshold for Rental Properties
January 8, 2026

For the upcoming 2026/27 tax year, the Commission has increased the tentative actual assessed value threshold.

What OBBBA Means for Dentists
January 6, 2026

Understanding these provisions can help dentists optimize their tax positions and plan more effectively for the coming years.

10 Tax Planning Tips for Nonprofit Organizations at Year-End
December 18, 2025

Tax planning at year-end is essential for tax-exempt organizations to ensure compliance and optimize financial operations.

2025 Private Foundations Year-End Wrap Up
December 17, 2025

As the year comes to a close, we reflect on the complex issues facing private foundations and, more importantly, the opportunities.

OMB Issues Final 2025 Compliance Supplement
December 15, 2025

After a lengthy delay, the U.S Office of Management and Budget (OMB) recently issued its final 2025 Compliance Supplement.

Accounting & Auditing Update for Not-for-Profit Entities
December 11, 2025

While the NFP community is in a period of relative stability, recent federal and state updates signal important changes.

Co-ops and Condos Can Benefit From Increases in Cost Basis: Here’s How
December 11, 2025

What many boards and managing agents may not realize is that portions of these charges can be treated differently for tax purposes.

From Diligence to Recovery: Managing Risk in Private Credit
December 9, 2025

The real challenge for today’s lenders is to build those safeguards into their process before the next default makes headlines.

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