Insights

R&D tax credits can help businesses in the AEC industry boost cashflow and fund innovation, but not all common activities are qualified.

Discover how cost segregation studies can help restaurant and franchise owners unlock significant tax savings, particularly under changes introduced by the One Big Beautiful Bill.

The journey to a cost-resilient supply chain demands a data-driven approach, risk management, and realigning supplier networks.  

Aprio Insights on the OBBB Act and Section 174: To Amend or Not to Amend. Read the article.

Discover the tax advantages of operating as an S corporation, where striking the right balance between shareholder wages and distributions can lead to significant savings. This article delves into the IRS’s scrutiny of “reasonable compensation” and how navigating its complexities can optimize your tax strategy while avoiding penalties. Unlock these insights and more to maximize your business’s financial health.

When a pass-through business takes out a loan at the entity level and immediately distributes the borrowed funds to its owners, this is considered a debt-financed distribution. This maneuver provides owners with immediate liquidity without triggering a current tax bill, as long as they have sufficient tax basis to cover the distribution.

Non-public pass-through companies can’t flash the same liquid stock options that publicly traded C-corporations deploy, but a profits interest solves the problem by letting newcomers participate only in growth that occurs after the grant date – with no immediate tax bill for either party. Learn more in our article.

Making the jump to S-corporation status probably wasn’t an impulse decision; you looked at your books, saw profits piling up well beyond the salary you pay yourself, and decided it was time to stop paying self-employment tax on every extra dollar. However, the S election is more than just a single signature on Form 2553; it introduces a new set of rules.

Vasquez + Company LLP at NCPACA Annual Professional Development Convention 2025!