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Recent Articles

The Business Owner’s Balancing Act: Growth Vs. Burnout
For most business owners, growth is good. But there are situations where growth can position the business to fail and business owners to burn out.

Financial and Practical Considerations When Buying or Selling an Auto Dealership
At a Glance The auto retail market continues to shift as consolidation, OEM priorities, and consumer behavior reshape the industry. For owners and financial decision

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

Credit Unions Brace for More Regulatory Requirements as NCUA Releases Addendum to Other Supervisory Committee Audit Guide
On February 1, 2024, the National Credit Union Administration (NCUA) released an addendum to its Other Supervisory Committee Audit, Minimum Procedures Guide. The addendum replaces

3 Construction Trends Reshaping the Industry in 2024
Even as the largest industry in the world, construction has not always been at the forefront of innovation and technology. In fact, the industry has

Update on Maine LD 1891: Testimony Recap
On January 25, 2024, ARB Principal John E. Hadwen provided testimony before the Maine Legislature on LD 1891: An Act to Support Maine Businesses Through

New EV Tax Credit Goes into Effect in 2024
Electric vehicle (EV) tax credits have historically been one of the most substantial federal initiatives available to American consumers, and thanks to a new clean

Three Things Credit Unions Can Consider in Light of Recent Fed Rates
The Federal Reserve’s 2023 strategy to combat record inflation in the United States was largely marked by a parade of federal funds rate hikes and