by RSM US LLP | Feb 5, 2026
< Back to the Insights Gallery IRS Notice 2026 5: Expanded HDHP definition in OBBBA broadens access to HSAsARTICLE | February 05, 2026Authored by RSM US LLPExecutive summaryNotice 2026-5 provides initial guidance on the expanded definition of a high deductible...
by RSM US LLP | Sep 22, 2025
< Back to the Insights Gallery No tax on tips: What occupations qualify? What are qualified tips?ARTICLE | September 22, 2025Authored by RSM US LLPExecutive summary: IRS defines qualified tips and eligible occupations in proposed new deduction rulesThe IRS on Sept....
by RSM US LLP | Sep 4, 2025
< Back to the Insights Gallery Business meals and entertainment: A summary of tax deductionsARTICLE | September 04, 2025Authored by RSM US LLPExecutive summary: Tax deductions for business meals and entertainment expensesThis article provides an overview of the tax...
by RSM US LLP | Aug 4, 2025
< Back to the Insights Gallery New penalties for taxpayers in the One Big Beautiful Bill ActARTICLE | August 04, 2025Authored by RSM US LLPExecutive summary: Taxpayer penalties in the OBBBAThe One Big Beautiful Bill Act (OBBBA) introduces new penalty regimes that...
by RSM US LLP | Jul 16, 2025
< Back to the Insights Gallery Top 10 retirement plan internal control pitfalls – and how to avoid themARTICLE | July 16, 2025Authored by RSM US LLPExecutive summaryOperational failures in a retirement plan can have serious consequences, including costly penalties,...
