Cooperative

Cash Management Best Practices for Closely-Held Businesses   Why Tracking Cash Still Matters in a Digital World Despite the ever-digitizing...

Background The Tax Cuts and Jobs Act, enacted in 2018, included a delayed provision affecting Section 174 research expenses beginning...

OBBBA is now law. What are the main tax changes that will impact business owners? The One Big Beautiful Bill...

If you are facing substantial business losses in 2025, you may be subject to unfavorable tax rules. For small business...

IRS 1099 e-filing rules are changing for the 2025 filing season. Here’s what small businesses need to know. The IRS...

The Department of Labor (DOL) requires that retirement plans (401K, 403b, ESOP plans etc.) with 100 or more participants with...

If your cooperative is taxed as a corporation and has had losses in past years or may have them in...

Let’s take a look at some of the important nuances that govern the accounting and tax matters pertaining to housing...

The employee retention credit (ERC) has been getting a lot of press – and generating a lot of questions. Here...

The rules for accounting for leases in a set of financial statements in accordance with GAAP (Generally Accepted Accounting Principles)...

On March 23, 2018 Congress passed an amendment to the new tax law that removed the “Grain Glitch” where private...

The new tax law was amended in March 2018 to change the patronage dividends rules but did allow them to...