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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

New England Auto Dealerships 2025 Year in Review
At a Glance For auto dealerships across New England, 2025 was a year of recalibration. The pace of change in vehicle technology, consumer expectations, and

Business Value Is More Than a Measuring Stick
Is it possible for a $5 million business to be more valuable than a $15 million business? Let’s look at a fictional but representative story

Manufacturing in Maine 2025 Year in Review
At a Glance Maine’s manufacturing sector spent 2025 balancing innovation and resilience. Despite global uncertainty, the state saw continued investment in advanced materials, precision manufacturing,

Construction Industry in Maine 2025 Year in Review
At a Glance As 2025 draws to a close, Maine’s construction industry stands at a crossroads between growth and growing pains. From the rising cost

NIL Income and Taxes: What College Athletes and Families Need to Know
At a Glance The NCAA’s Name, Image, and Likeness (NIL) program has transformed college athletics, allowing student-athletes to earn money through sponsorships, appearances, and more.