The Latest IRS Guidance on Section 174

by Aprio | Sep 19, 2025

< Back to the Resource Gallery The Latest IRS Guidance on Section 174September 19, 2025 | Authored by Aprio, LLP Summary: The IRS’s Rev. Proc. 2025-28 provides procedures for taxpayers to apply the new rules for §174 costs introduced by the OBBB Act.BackgroundThe...

Preparing Your Business for Exit: A Practical Guide

by Aprio | Sep 15, 2025

< Back to the Resource Gallery Preparing Your Business for Exit: A Practical GuideSeptember 15, 2025 | Authored by Aprio, LLP Summary: Thinking about selling your government contracting business in six to 24 months, or five years? This practical guide to preparing...

The OBBB and ERC Audit Risk: Three Steps to Defending Your Claim

by Aprio | Sep 9, 2025

< Back to the Resource Gallery The OBBB and ERC Audit Risk: Three Steps to Defending Your ClaimSeptember 09, 2025 | Authored by Aprio, LLP Summary: The OBBB Act significantly impacts the Employee Retention Credit (ERC) program, retroactively invalidating certain...

Tax Depreciation and Incentives Changes from the OBBB

by Raphael & Raphael | Sep 2, 2025

< Back to the Resource Gallery Tax Depreciation and Incentives Changes from the OBBBSeptember 02, 2025 | By Raphael and Raphael LLP As we approach the third quarter of 2025 and plan for the coming tax season, it is important to understand the changes to the tax...

Demystifying Partnership Taxation: What it Truly Means to be a Partner

by Aprio | Aug 29, 2025

< Back to the Resource Gallery Demystifying Partnership Taxation: What it Truly Means to be a PartnerAugust 29, 2025 | Authored by Aprio, LLP Summary: Partnerships require an understanding of the key structures, whether GPs, LPs, LLPs, or LLCs, each come with...