Marketing Manager
How the Fifth Circuit's vacatur of the 80/20/30 rule, the DOL's 2024 technical amendment, and an expanding state mini-tip-credit patchwork reshape FLSA tip pooling, dual jobs analysis, and Section 3(m) compliance for restaurants, bars, hotels, and salons in 2026.
A practical guide for Shopify and Amazon FBA sellers on rebuilding landed cost, pricing, and bookkeeping after the May and August 2025 suspensions of the Section 321 de minimis exemption, with line-by-line duty math, entry-type tradeoffs, and cash-flow tactics.
The enhanced premium tax credits expired January 1, 2026, restoring the 400% FPL cliff. This guide walks self-employed filers, S-corp owners, freelancers, and early retirees through the 2026 applicable percentage schedule, MAGI levers like Solo 401(k), SEP-IRA, HSA, and Section 162(l), and Form 8962 reconciliation strategies to avoid five-figure repayments.
A practical guide for U.S. SaaS founders, foundation model providers, and AI agent builders navigating the EU AI Act before the August 2, 2026 enforcement deadline — covering Article 22 representatives, Article 50 transparency disclosures, GPAI Code of Practice obligations, fine tiers up to 7% of global turnover, and procurement-questionnaire readiness.
OBBBA raises the federal SALT cap to $40,400 for 2026 with a 30-cent-per-dollar phase-out above $505,000 MAGI, then reverts to $10,000 in 2030. PTET elections in 36 states remain uncapped and still beat the cap for most high-income pass-through owners. State deadlines, bunching priorities, and the 2030 cliff explained.
A practical 2026 walkthrough of FLSA youth employment rules for small employers — the four age tiers, the 17 Hazardous Occupations Orders, state work permits, the $4.25 subminimum wage, Section 3(m) tip rules for teens, and the civil penalty math after the 2024 inflation adjustments.
The Eighth Circuit vacated the FTC's Click-to-Cancel rule in July 2025, but ROSCA, Section 5, and state auto-renewal laws still bind subscription operators—and refund reserves, chargeback liabilities, and contingency accruals still belong on the balance sheet.
A pre-storm playbook for coastal small businesses — 60 to 90 day cash reserves, geotagged inventory documentation, business interruption policy review, pre-positioned SBA EIDL and Physical Disaster Loan paperwork, and how IRS Section 7508A and Section 165(i) prior-year casualty loss elections work in federally declared disaster zones.
A 2026 guide to bookkeeping for independent ATM and Bitcoin kiosk route operators — covering FinCEN MSB registration, BSA/AML programs, Form 8300 thresholds, Section 179 depreciation, vault-float accounting, and the five per-machine KPIs that determine whether a route is actually profitable.
How independent and DSO-affiliated dental practices should record production, PPO contractual write-offs, management fees, and operatory depreciation under ASC 606 — plus the KPIs (collection ratio, overhead %, hygiene production ratio) that separate a 60% overhead office from a 75% one.
How independent estheticians and multi-suite skincare studios should book seven distinct revenue streams under ASC 606, classify equipment against FDA cosmetic-versus-device rules, structure an MSO/PC for injectables, capitalize a $40,000 hydrafacial under restored 100% bonus depreciation, claim the newly expanded Section 45B FICA tip credit under the One Big Beautiful Bill Act, and track the four KPIs that decide a five-year lease renewal.
How forensic accounting and litigation support practices should structure revenue recognition, engagement letters, conflict checks, and KPIs to stay defensible under Daubert, Rule 702, ASC 606, and AICPA SSFS 1.
