Blog | Albin Randall & Bennett
Recent Articles

Managing Cash Flow Is Critical in Both Challenging and Good Times
Originally published in Manufacturer, ARB’s Manufacturing Industry newsletter. In times of economic distress or industry uncertainty, cash flow issues can quickly bubble to the surface.

IRS Issues Interim Guidance on Bonus Depreciation Under the One Big Beautiful Bill Act
At a Glance The IRS has issued interim guidance (Notice 2026-11) explaining how the One Big Beautiful Bill Act affects first-year depreciation deductions, with a

Inflation, Costs, and Fear of Rising Prices
External events, like supply shortages and inflation, make running a successful business even more challenging. In today’s inflation market, business owners can be forced to

Massachusetts Proposes Legislation to Delay OBBBA Conformity: What It Means for Businesses and Taxpayers
At a Glance Massachusetts lawmakers are considering legislation that could change how—and when—certain federal tax benefits under the One Big Beautiful Bill Act (OBBBA) apply

Tax Planning: C Corporation Owners May Face IRS Scrutiny
Originally published in On-Site, ARB’s Construction Industry newsletter. Construction is a high-risk industry. Many contractors convert their businesses to C corporations to avoid personal liability for

IRS Issues FAQs on Deduction for Qualified Overtime Compensation
At a Glance The IRS has released FAQs clarifying the new federal income tax deduction for qualified overtime compensation enacted under the One Big Beautiful

Securing Your Business & Key Employees with Vesting
Growing your business often relies both on your leadership skills and the ability of your employees to carry out your plans. As your business grows,

A Primer on Energy Tax Incentives for Manufacturers
FAQs About the Advanced Manufacturing Production Credit Originally published in Manufacturer, ARB’s Manufacturing Industry newsletter. The Inflation Reduction Act (IRA) includes several provisions related to

DOL Cybersecurity Guidance for Employee Benefit Plans
Business owners with employee benefit plans should be aware of the Department of Labor’s cybersecurity guidance to safeguard plan assets and fulfill their fiduciary obligations.

ESOP Succession Planning: Securing Long-Term Success for Your Employee-Owned Business
Transitioning your business to an Employee Stock Ownership Plan (ESOP) offers numerous advantages, including tax benefits, enhanced employee engagement, and a structured succession strategy. However,

Stay on Guard Against Supply Chain Fraud
Originally published in On-Site, ARB’s Construction Industry newsletter. Most contractors are no strangers to supply chain problems. Slow deliveries, out-of-stock items, wrong orders — what