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One Big Beautiful Bill Act (OBBBA) Resource Center

The One Big Beautiful Bill Act (OBBBA) will have widespread impact for almost every taxpayer. Visit our OBBBA Resource Center regularly for continuing updates and guidance on the tax impact of this legislation to you and your industry.

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Featured Insights

Article

8 Most Significant Private Letter Rulings Impacting REITs in 2025

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Article

How Inventory Cycle Counts Can Optimize Your Inventory Management Process

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Article

Year-End Tax Planning Strategies and Updates for REITs and Real Estate Funds

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December 17, 2025 Asha Shettigar

8 Most Significant Private Letter Rulings Impacting REITs in 2025

Explore the top IRS private letter rulings in 2025 that are shaping REIT tax planning, offering insight into IRS positions and helping advisers navigate compliance for REITs.

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December 15, 2025 Beth Reho

How Inventory Cycle Counts Can Optimize Your Inventory Management Process

Discover whether year-end physical inventory counts or ongoing cycle counts best support accurate reporting and audit readiness for your business.

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December 12, 2025 Asha Shettigar, Dave Sobochan

Year-End Tax Planning Strategies and Updates for REITs and Real Estate Funds

As 2025 draws to a close, REITs and real estate funds face a critical window for tax planning, compliance and strategic decision making. Optimize your year-end actions and prepare for 2026.

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December 09, 2025 Jonathan Williamson, Andrew Evans

What Private Equity Funds Need to Know for Year-End Tax Planning

Find out which tax items are important for private equity funds to consider for year-end tax planning and beyond.

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December 02, 2025 Ray Polantz, Robert Venables

2025 Year-End Tax Planning Guide for Private Companies

With year-end approaching, it's time for businesses to proactively plan for and execute on tax opportunities to help ease their 2025 tax burden. New this year is the One Big Beautiful Bill Act (OBBBA), which contains numerous tax law extensions as well as new provisions that may be impactful....

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November 24, 2025 Andreana Shengelya

How ASU 2023-09 Impacts Income Tax Disclosures for the Investment Industry

ASU 2023-09 particularly impacts funds registered with the Investment Company Act of 1940, such as open-end, closed-end and exchange-traded funds (ETFs).

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November 21, 2025 Cynthia Pedersen

IRS Guidance Permits Investment Trusts to Stake Digital Assets

Existing trusts have nine months, beginning Nov 10, 2025, to amend governing instruments to authorize staking according to new safe harbor requirements.

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November 17, 2025 Joe Falbo, Tom Kotick

2025 Year-End Tax Planning Guide for Individuals

Minimizing taxes is an ongoing challenge for individual taxpayers, and, as year-end approaches, that goal becomes even more critical. There are numerous options within the tax code to help reduce your individual tax burden. To accomplish this, you must evaluate your overall tax situation and goals...

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November 14, 2025 Michael McGivney

Certain Partnership Transactions May Benefit from a “Hidden Bonus” in Bonus Depreciation

Explore the eligibility of Sec. 743(b) for bonus depreciation, the regulatory framework permitting its limited usage and practical considerations.

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November 12, 2025 Jonathan Williamson

3 Actions U.S. Clean Energy Developers Must Take in an Uncertain Environment

Learn about FEOC requirements, Beginning of Construction (BOC) thresholds, and tax considerations for alternative financing and investing structures.

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November 06, 2025 Brett Eichenberger, Jay Laurila

Is an ETF Share Class Right for Your Fund? Regulatory, Operational, Tax and Governance Considerations

Could an ETF share class be an efficient extension of your existing product line? Four areas will be key: regulatory approval, operational readiness, tax treatment and governance.

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October 31, 2025 Michael Boncher

Trusts & Taxes 101: Charitable Remainder Trusts vs. Charitable Lead Trusts

Charitable remainder trusts and charitable lead trusts are two options that can help you achieve your goals while still allowing you to take the related income tax deduction.

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October 22, 2025 Valerie Steppel

4 Ways Your Tech & Life Science Company Can Benefit from a Financial Audit Before It’s Required

Why would a tech start-up conduct a financial statement audit before it’s even required? There are many long-term benefits to consider.

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October 15, 2025 Mike Dellavalle

Digital Asset Tokenization: What Advisers Need to Know Before Investing

Tokenized assets are here to stay. Learn what investment advisers and capital allocators need to know when deciding if investing in tokenized assets is the right fit.

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October 07, 2025 Cynthia Pedersen

GENIUS Act Offers Stablecoin Guidance; Comment Period Now Open

Learn more about key provisions in the GENIUS Act and on which particular items the Treasury is seeking comments.

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October 02, 2025 Jim Lisy

Is the M&A Market Ready to Wake Up?

Many are disappointed in the “sleepy” volume of market transactions in 2025, despite early optimism. Will transactions heat up in Q4 and beyond?

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September 30, 2025 Laura White

IRS Phases Out Paper Refund Checks for Individuals

Once the IRS provides its guidance, we will issue additional information on how to make electronic payments to the IRS, such as creating an online account or making a direct payment to the IRS via a bank account.

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September 24, 2025 Camille Clemons

Renewable Energy Trends & Challenges

This sector is experiencing a rapid evolution in complexity and opportunities, with certain key trends topping the list for industry participants.

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September 23, 2025 Dave Sobochan, Adam Hill

Q2 2025 National Real Estate & Construction Market & Legislative Update

Q2 saw important shifts in the office, retail, industrial and multi-family sectors. Key developments from the OBBBA will also impact the industry’s future trajectory.

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September 18, 2025 Nick Antonopoulos

Step-by-Step Guide to Recording Your Real Estate Purchase: From Closing to the General Ledger

The purchase of real estate is an exciting step for your business, but there are some key accounting considerations to address to ensure your financial records reflect the true economics of the deal. Properly recording the closing statement in your journal entries is one of them — and it’s critical....

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