Blog | Albin Randall & Bennett
Recent Articles

SECURE 2.0 Act Current Timeline for ESOPs, KSOPs, and 401(k)s
At a Glance The SECURE 2.0 Act brings several retirement plan changes that directly and indirectly affect ESOP-owned businesses. While many provisions target 401(k) and

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

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

How Involved Should You Be in Exit Planning?
A big hurdle that business owners struggle to get over when creating an Exit Plan is, “I don’t have enough time to do all that.”

One Big Beautiful Bill: Essential Tax Changes for Auto Dealerships
Auto dealers are facing a significant tax‑policy makeover following enactment of the One Big Beautiful Bill (OBBB) on July 4, 2025. While core provisions of the Tax

Dealership Valuations – Optimizing Your Results
Many dealers we talk to might have a general idea of what it would take to get them to sell their store, or what they