Marketing Manager
EPCRS gives small business 401(k) sponsors three ways to fix plan mistakes — self-correction with no fee, no filing, and no IRS contact through the third plan year for significant errors, a voluntary filing with IRS approval, or a negotiated closing agreement on audit — with standard fixes for late deferral deposits, missed eligible employees, plan loan failures, and missed RMDs.
Percentage rent by vendor (8–15% of gross sales, booked as ASC 842 variable lease income), CAM pools with annual true-ups, and one POS settlement split across a dozen merchants — the account structure a food hall operator needs, plus the benchmarks (revenue per square foot, bar share, occupancy) that show a hall is working.
Micro-SaaS and API businesses at 70%+ gross margins still need accrual accounting — how to structure hybrid subscription-plus-overage and credit-pack billing, reconcile Stripe and Merchant of Record payouts to gross revenue, and keep deferred revenue, COGS, and processor fees audit-ready.
New Jersey's Family Leave Act drops to 15 employees and 250 hours on July 17, 2026 — learn who is newly covered, how NJFLA differs from FMLA and NJ Family Leave Insurance, and the handbook, payroll, and job-restoration steps small employers must complete.
New York's Prompt Payment Act amendment voids private construction contract clauses that retain more than 5%, requires retainage release within 30 days of final approval, and adds 1% monthly interest on late amounts — here is how contractors should fix their contracts, book retainage as a contract asset under ASC 606, and run a 30-day closeout.
Nonprofit thrift store bookkeeping covers the fair value and sold-price methods for donated inventory, IRS Publication 561 receipt thresholds, the roughly 85% volunteer-labor and donated-merchandise UBIT exclusions, and when Form 990-T filing is required.
PayPal's instant transfer fee rises from 0.99% to 1.50% on August 1, 2026 — a 51% increase. Learn what it costs on real invoice sizes, when instant is still worth it, and how to rebudget recurring invoices and book gross versus net correctly.
Online sellers, dropshippers, and Amazon FBA merchants sit inside the strict-liability distribution chain even when they never touch the goods. This guide covers Amazon's $1 million insurance requirement, the gaps standard policies leave — recalls, fines, claims-made traps — and the bookkeeping records that make an eighteen-month-old claim survivable.
Most week-to-week rent-to-own agreements are operating leases, not credit sales — the unit stays on your books as depreciating rental inventory, each payment splits into lease revenue, bundled services, and fees, and a repossession is a status change rather than a gain or loss. Covers lease-versus-sale classification, repossession entries, doubtful-rent allowances, and the payout math that decides whether a unit makes money.
Rhode Island's SB 3212, signed in June 2026, lets business owners remove fraudulent UCC filings through an administrative complaint, authorizes the Department of State to refuse suspicious filings, and requires misleading "annual report" solicitation letters to disclose that they are advertisements. The same defenses — quarterly UCC searches, entity-record checks, and fee verification — work in every state.
On July 4, 2026, the SBA doubled its combined 7(a)/504 borrowing ceiling from $5 million to $10 million. This guide explains how the stacking works, which limits stayed in place, and the loan-tracking bookkeeping a $10 million capital structure demands.
Main street businesses are priced as Seller's Discretionary Earnings times a multiple — an all-sector average of 2.57x, ranging from 1.39x for dollar stores to 4.99x for car washes. Here is how SDE is calculated, which add-backs survive buyer diligence, why the multiple ladder moves, and how 2026 SBA lending rules reshape deal structure.
