Earnout Liabilities: Classification, Remeasurement, and Tax
Learn how earnout liability accounting works post-close, from initial fair value and classification through remeasurement, disclosure, and tax treatment.
Bonus Accounting: Accruals, Journal Entries, and Payroll Taxes
Learn how bonus accounting works, from classifying and accruing the liability to journal entries, payroll tax handling, and IRS deduction timing rules.
When Must a Health Reimbursement Arrangement Be Established?
Learn when an HRA must be established, from written plan requirements and employee notices through coordination choices, missed deadlines, and downstream filings.
EPD MLP Taxes: K-1s, Recapture, and IRA Warnings
Learn how EPD MLP tax implications work for unitholders, from partnership reporting and distributions to sale outcomes and retirement account pitfalls.
DSUE Estate Tax: Election, Calculation, and Anti-Clawback Rules
Learn how DSUE portability for surviving spouses works, from the election and calculation through remarriage, gift protections, and coverage limits.
NOL Carryback Statute of Limitations: Deadlines and Filing Methods
Learn how the NOL carryback statute of limitations works, from deadline basics and eligible losses to filing methods, extended windows, and interest.
How Are Equity Grants Taxed? RSUs, ISOs, ESPPs, and QSBS
Learn how equity grants are taxed, from the ordinary income triggered by different award types to the capital gains and special rules that apply at sale.
What Is an 83(b) Election and Who Should File?
Learn how an 83(b) election works for restricted stock, from who typically files and how filing changes taxes to the deadlines, risks, and exceptions.
Owner Financing Tax Reporting: Installments, Interest, Form 1098
Learn how owner financing tax reporting works for both seller and buyer, from installment gain and interest income through paperwork and note payoffs.
IRS Section 2702: GRATs, QPRTs, and the Zero Valuation Rule
Learn how IRS Section 2702 shapes gift valuation for retained-interest trusts, from the zero valuation rule to GRAT and QPRT exceptions and their limits.