Michael J. Koontz
Roth Catch-Up Contributions for Certain Participants
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Beginning January 1, 2026, a SECURE 2.0 provision affecting retirement plan catch-up contributions will take effect for certain higher-income participants. We wanted to share a quick overview of what's changing and what it may mean for you.
Trump Accounts: A New Savings Tool for Children
What families should know about the new tax-advantaged accounts created by the One Big Beautiful Bill Act.
Tax Court Rules Crypto Staking Rewards Are Taxable When Received
The U.S. Tax Court has handed the IRS a meaningful win on one of the most contested questions in cryptocurrency taxation.
R&D Capitalization Under the OBBBA: Welcome Relief, Questions Remain
The One Big Beautiful Bill Act ("OBBBA") was signed into law on July 4th and is largely an extension of the Tax Cuts and Jobs Act of 2017, with a few new provisions added.
QOZ Permanence Brings Renewed Interest—and Unresolved Decertification Rules
With an intense tax policy season behind us, we now have final tax legislation in place through the One Big Beautiful Bill Act (OBBBA). The OBBBA includes an expansion of the Qualified Opportunity Zone program and makes the QOZ provisions permanent.
One Big Beautiful Bill Act (OBBBA)
A high-level summary of some of the provisions we believe are most relevant to businesses, investors, and their advisors. Effective dates vary by provision so it will be important to track.