Section 174 R&D Expensing Is Back: What to Do Now
Section 174 R&D expensing is restored under OBBBA. Learn what changed, how Section 174A works, and how to recover costs capitalized in 2022 to 2024.
Tax & Regulatory
Pillar Two Global Minimum Tax: A Mid-Market Primer
What is the Pillar Two global minimum tax? A guide for mid-market CFOs on the 15% rate, EUR 750M threshold, and what it means for US companies.
OBBBA Tax Changes for Private Equity Deals: What You Need to Know
How do OBBBA tax changes affect private equity deals? Learn the key provisions on bonus depreciation, interest deductions, R&D, and carried interest.
Bonus Depreciation 2026: 100% Is Back and Permanent
Bonus depreciation 2026 is 100% and now permanent under the OBBBA. See what qualifies, when the clock started, and how to plan capital spending.
Beneficial Ownership Reporting: What the CTA Rules Mean Now
Beneficial ownership reporting under the Corporate Transparency Act: who still has to file a BOI report in 2026, what FinCEN's final rule changed, and what to watch next.