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

Get More from Your Chart of Accounts
Originally published in On-Site, ARB’s Construction Industry newsletter. Managing the financial performance of any business can be complicated. But it’s especially complex for construction companies, which

3 Elements of Planning Success
Controlling the controllable and reducing the effects of the uncontrollable are prudent decisions for successful business owners. But how can you know which is which,

Student Loan Repayment: An Essential Guide for Recent Graduates
Starting the student loan repayment process can be a daunting task. With a complex array of repayment plans and eligibility requirements, it’s easy to feel

The Augusta Rule and ROBS Transactions: Strategic Tax Benefits for Business Owners
As the Masters Tournament approaches, it presents an opportune time to revisit the Augusta Rule (IRC §280A), a tax provision that can provide substantial benefits

IRS Updates ERC Income Tax and Timing Considerations
On Thursday, March 20, the Internal Revenue Service (IRS) updated its Frequently Asked Questions (FAQs) regarding the Employee Retention Credit (ERC) to add three questions