Post-death estate planning starts the moment a client dies — and the CPA is often the first professional the family calls. Not the attorney. Not the financial advisor. The accountant who handled the returns, knew the numbers, and understood the financial picture. What happens in the weeks and months that follow involves a series of […]
Displaying: August 2026
Corporate Tax Planning Before Year-End: Strategies for Q3 and Q4
August is when corporate year-end tax planning conversations start. Not December. By the time a CPA reaches out to a C corporation client in November, most of the actionable levers have already been pulled (or missed). The Q3 window is where the real work happens: reviewing estimated payments, evaluating compensation timing, and lining up capital […]
Ethics CPE for CPAs: What States Require and How the Rules Actually Work
Ethics CPE for CPAs has a reputation problem. Most practitioners treat it as the least interesting box to check during a renewal cycle. Complete the hours, submit the certificate, move on. But the requirement exists for specific reasons, and how a CPA fulfills it — general vs. state-specific, self-study vs. live, and which provider — […]
C Corporations and Taxes: A Practical Introduction to Corporate Taxation
Most CPAs build their careers on individual returns and pass-through entities. Then a C corporation client shows up, and the rules shift. The flat 21% entity-level tax, double taxation on distributed earnings, compressed loss rules, and a completely different set of accounting method considerations make corporate returns a distinct practice area. Not harder, necessarily. Just […]