Reconstructing the Financial Picture: What to Gather Early
Financial disputes rarely begin with a complete and orderly record. More often, questions arise around missing payments, unexplained transfers, inconsistent reporting, or concerns that the numbers do not reflect the full story. When that happens, the ability to trace activity and reconstruct financial records can make a meaningful difference in how efficiently
Asking for the Right Financial Records in Discovery
Discovery can shape the direction of a financial dispute. When the right records are requested early, attorneys and their clients are better positioned to understand the financial activity, identify gaps, and focus the matter on the issues that need attention. When requests are too broad or too narrow, the process can become slower, more expensive, […]
Trump Accounts: What Families and Employers Need to Know
A new savings option for children is drawing attention from families and employers alike. Created by federal tax legislation enacted in 2025, Trump Accounts began accepting contributions in July 2026. Along with providing a way to build long-term savings, these accounts give employers a new way to contribute to the financial futures of employees’ children.&nb
NIL Deals Can Create Real Tax Responsibilities
Name, image, and likeness opportunities have opened new doors for student-athletes. From brand endorsements and social media promotions to camps, appearances, and merchandise agreements, NIL income can be an exciting way for athletes to benefit from their hard work and visibility. But with that income comes a responsibility many young athletes and familie
Did Anything Slip Through? A Free Forum Built to Help Bankers Find Out
Ask a compliance officer how many new rules, guidance updates, and enforcement actions crossed their desk this year, and you may hear an honest answer: “I’m not entirely sure I caught them all.” That is understandable. Financial institutions are monitoring developments across AML, BSA, lending, deposits, and other compliance areas, often with limite
Headlights Newsletter – Q3 2026
The latest issue of Headlights, a publication of the AutoCPA, is now available. Click here to access the newsletter.
Understanding When Tips Are Subject to Sales Tax in Minnesota & South Dakota
Businesses often assume that if a tip isn’t subject to federal income tax withholding rules, it must also be exempt from sales tax. But sales tax is a state question, and states determine for themselves whether a gratuity is taxable. Minnesota and South Dakota provide straightforward but different guidance on when a tip becomes a taxable charge. You’r
Are Separately Stated Delivery Charges Taxable?
Many businesses add delivery, shipping, or freight charges to customer invoices. The question is whether these charges are taxable. States fall into two main groups. Some do not tax separately stated delivery charges. Others tax the charge whenever the underlying item is taxable. Because invoices often itemize delivery charges separately, it is important to kno
Help Your Team Stay Current with the 2026 Virtual Compliance Conference
Change is constant when it comes to compliance. New guidance, evolving exam expectations, and shifting operational risks can force everyone on your team, from frontline personnel to the Board, to be on their toes. This is why preparation matters. A strong compliance program is built through ongoi
Everyday Cleaning Services May Be Taxable. Here’s How States Handle It.
Cleaning and janitorial services feel like routine operating expenses, but in several states, the tax rules tied to this work are more complicated than many businesses expect. Light office cleaning, dusting, window washing, or disinfecting services can trigger sales tax obligations depending on where the service is performed. For multi-location businesses or co