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Recent Articles

The Evolution of BIM: What Contractors Need to Know
Originally published in On-Site, ARB’s Construction Industry newsletter. Building information modeling (BIM) has been around for a while. Yet the concept and software continue to

Don’t Be a Pest: Exiting with Grace
Letting go of the business you own may be one of the hardest things you’ll ever have to do. A key goal of Exit Planning

OBBB Trump Accounts: Building a Financial Head Start for Children
Trump Accounts, created under the One Big Beautiful Bill (OBBB), offer families a new way to invest in their children’s future. Eligible newborns receive a

IRS Releases FAQ on Expiring Clean Vehicle Credits: What Dealerships Need to Know Before September 30
The IRS has issued new guidance on the clean vehicle tax credits that are scheduled to end on September 30, 2025. These credits—covering used clean

One Big Beautiful Bill Updates for Research Expenditures: IRS Issues Guidance on Implementing Section 174A
The IRS has issued Revenue Procedure 2025-28, giving taxpayers clear guidance on making elections, changing accounting methods, and applying transition rules under the new Section

Navigating Your CPA License: A Step-by-Step Guide
If you’re considering a career in accounting, becoming a Certified Public Accountant (CPA) is one of the most important steps you can take. Earning your

Federal ESOP Legislation Update: Key 2025 Bills and What They Mean for Employee-Owned Companies
At a Glance This article summarizes recent federal legislation affecting employee stock ownership plans (ESOPs), including bills passed by the Senate in 2025 and others

Which Calculated Risks Should You Consider?
Minimizing risks is a goal that many business owners have. But sometimes, there are instances where taking calculated risks becomes a necessity, especially when you

Understanding the AGI Reduction for Charitable Contributions Under the OBBB
At a Glance The One Big Beautiful Bill (OBBB) introduces an annual reduction equal to 0.5% of adjusted gross income (AGI) for charitable contribution deductions

Consider an SOC Report to Help Manage Supply Chain Risks
Originally published in Manufacturer, ARB’s Manufacturing Industry newsletter. The pandemic revealed just how fragile global supply chains can be. In addition to contagious diseases, various

How Blockchain Technology Can Benefit Your Supply Chain
Originally published in Manufacturer, ARB’s Manufacturing Industry newsletter. Blockchain technology is increasingly transforming manufacturing supply chains. In a traditional supply chain, tracking the journey from