by Sara Raby | May 14, 2026 | blog, Corporate Tax Services, Flow-Through Tax Services, Individual Tax
A new California appellate decision gives out-of-state sole proprietors a meaningful argument against one of the Franchise Tax Board’s more aggressive sourcing positions. In Garcia-Rojas v. Franchise Tax Board, the First District Court of Appeal held on May 1, 2026,... 
by Cory Carroll | May 12, 2026 | blog, Corporate Tax Services, Flow-Through Tax Services, Individual Tax
The new federal “no tax” rules for tips and overtime have attracted a great deal of attention, but the phrase can be misleading. These provisions do not make tips or overtime exempt from payroll tax, and they do not eliminate employer withholding or reporting... 
by Cory Carroll | May 11, 2026 | blog, Corporate Tax Services, Flow-Through Tax Services
Educational benefits have long been a tax-efficient idea employers like in theory but underuse in practice. The reason is simple: the rules are specific, the annual exclusion has felt modest for years, and many businesses are unsure how to structure a program so it is... 
by Sara Raby | Dec 19, 2025 | blog, Corporate Tax Services, Individual Tax, Tax Credits, Technology Tax
Purpose-focused high-net-worth individuals (HNWIs) have more options than ever to make a positive impact with philanthropic giving. While writing a check to a favorite cause is noble, a more structured approach can create both lasting impact and substantial tax... 
by Sara Raby | Dec 17, 2025 | blog, Individual Tax, Life Sciences Tax, Tax Credits, Technology Tax
The One, Big, Beautiful Bill Act (OBBBA) introduced sweeping tax changes, and one of the most impactful areas for families is the expansion of 529 education savings plans. Traditionally seen as college-focused tools, 529s are now more versatile than ever—helping...