A client dies. The estate may or may not owe federal estate tax. Either way, there’s work to do, and in many cases, a return to file. Form 706, the United States Estate (and Generation-Skipping Transfer) Tax Return, governs federal estate tax reporting for U.S. citizens and residents. The One Big Beautiful Bill Act (Public […]
Displaying: May 2026
The CFO in 2026: What the Role Demands and How Leaders Get There
Finance leaders who came up through traditional accounting paths are entering a landscape where CFO competencies now extend well beyond technical precision. Finance leaders who came up through traditional accounting and controllership paths are entering a landscape where technical precision is the floor, not the ceiling. The CFO is now expected to sit at the strategic center […]
HSA as a Retirement Tool: How to Maximize the Triple Tax Advantage
An HSA funded consistently over a 30-year career and invested rather than spent can accumulate more tax-efficiently than almost any other account available. That’s not a hypothetical. It’s what the structure of the account makes possible. Most clients don’t use it that way. What it takes to actually maximize it starts with the contribution limits, moves through the investment question, and ends with how […]
Gift Tax Returns Explained: A Practical Guide to Form 709
A gift tax return — Form 709 — trips up more practitioners more often than expected, partly because the filing trigger isn’t just about owing tax. A client made a large gift last year. Now the question lands on the desk: does this require a return? Clients can owe nothing and still have a filing […]