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Member Articles


Year-End Tax Planning for SALT: Key 2025 OBBBA Provisions and Strategies

As federal changes under the One Big Beautiful Bill Act (OBBBA) ripple through the tax landscape, state and local tax (SALT) planning has become increasingly complex. From evolving conformity decisions and property tax r ...

IRS Provides Transition Relief for Reporting Tips and Overtime: OBBBA Insight

On November 5, the IRS issued Notice 2025-62 providing penalty relief to employers and other payors required to report cash tips and qualified overtime compensation under the One Big Beautiful Bill Act (OBBBA). The relie ...

Minimize Your Business’s 2025 Federal Taxes by Implementing Year-End Tax Planning Strategies

The One Big Beautiful Bill Act (OBBBA) shifts the landscape for year-end tax planning. The law has significant implications for some of the most tried-and-true tax-reduction measures. It also creates new opportunities fo ...

Kerala High Court Judgment on GST Applicability to Associations and Their Members

(Indian Medical Association, Kerala State Branch v. Union of India & Others, Judgment dated 11 April 2025) In a judgment that has captured the attention of industries, professional bodies, clubs, RWAs, and tax pract ...

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