Insights
Nathan is a seasoned Chief Financial Officer (CFO) drawing from over two decades of experience in accounting and finance. He holds a BS in Accounting, is a licensed CPA, and is a Chartered Global Management Accountant (CGMA). Nathan is also a member of the American Institute of CPAs (AICPA) and the Arizona Society of CPAs…
Read MoreIn January, we wondered what the year would bring. Well, now we know what the first half of the year has brought, and it is good news for high-net-worth business owners. On Wall Street, the saying is buy low, sell high. In the world of estate planning, the saying is more like sell high, transfer…
Read MoreMost state business filing agencies like the Arizona Corporation Commission (ACC) are ministerial entities only and have no regulatory or enforcement authority. In other words, these government entities can make sure any documents you file meet filing requirements, but that’s where their responsibility stops. For example, ACC does not have a requirement to confirm or…
Read MoreACC Announces New Policies Aimed at Preventing Business Filing Fraud
Most state business filing agencies like the Arizona Corporation Commission (ACC) are ministerial entities only and have no regulatory or enforcement authority. In other words, these government entities can make sure any documents you file meet filing requirements, but that’s where their responsibility stops. For example, ACC does not have a requirement to confirm or…
Key Provisions of the New Tax Act
On July 4, 2025, Donald Trump signed the One Big Beautiful Bill Act (OBBBA) into law. At the center of the bill is the extension of many provisions of the 2017 Tax Cuts and Jobs Act (TCJA) slated to end at the end of 2025. The OBBBA makes many expiring provisions of TCJA permanent,…
OBBBA – Tax Treatment of R&D Expensing and Bonus Depreciation
The One Big Beautiful Bill Act (OBBBA) significantly impacts the tax treatment for businesses of research and development (R&D) expense and bonus depreciation. These new provisions offer substantial benefits and crucial planning opportunities for businesses looking to invest and innovate. Following is a breakdown of the key changes. R&D expensing: Immediate Deductions Restored Internal Revenue…
What is The Difference Between a Public Charity and a Private Foundation?
If you listen to public radio, you have probably heard an announcement that programming is supported by an organization such as the Jane Doe Private Foundation or the Smith Family Foundation. If, on the other hand, you have personally made a donation to support public radio, you have donated to a public charity. What is…
Meet Lisset Anderson – Supervisor, Client Services
Lisset Anderson is a Supervisor in Client Services and has been a member of the R&A team since 2018. Lisset supports R&A’s clients, responding to questions, and ensuring client satisfaction. Her strong work ethic and approachable style make her a trusted resource for clients and colleagues alike. Lisset obtained a degree in Mass Communication and…
The Fraud Diamond
First, there was the Fraud Triangle. Then came the Fraud Diamond. David Wolfe and Dana Hermanson, the authors of “The Fraud Diamond: Considering the Four Elements of Fraud” (2004), created the Fraud Diamond to better explain how fraud is occurring. Pressure, opportunity, and rationalization aren’t enough without someone who has the ability to exploit them.…
Employee Gift Matching Programs: Benefits and How-Tos
Employee gift matching is a powerful philanthropic strategy that involves companies pledging to match the charitable contributions their employees make to non-profit organizations. General Electric created the first known gift matching program in 1954 and now matches more than $35 million in charitable donations each year. Microsoft has donated more than $1 billion since rolling…
Understanding the Rising Threat of Deepfake Fraud
Fake or doctored images appear all over the internet and on our phone and computer apps these days. Some are harmless and entertaining. See how you will look as you age! How would you look with bunny ears and whiskers or maybe claws and fangs? Unfortunately, criminals are increasingly using generative artificial intelligence to mimic…