News & Insights

Summary: A great concept gets a restaurant open. A financial plan is what keeps it open. Moore Colson Restaurant and Hospitality Partners Brian Renshaw and Jonathan Levens share what separates restaurants built to last from the ones that struggle, from rising food and labor costs to the real math behind opening a second location. Ask […]

The IRS has made a midyear increase in the standard mileage rate for business vehicle use, including for cars, SUVs, vans, pickup trucks and panel trucks. These rates apply to gasoline- and diesel-powered vehicles as well as electric and hybrid ones. But whether the rate increase will impact your business depends on the vehicle expense reporting method […]

Summary: The 21st Century ROAD to Housing Act became law on July 11, 2026, restricting large institutional investors, defined as entities owning 350 or more single-family homes, from purchasing additional single-family properties with certain exceptions. Atlanta was specifically cited during Senate debate as one of the most impacted markets. The legislation also allows for priority […]

The phone rings. It is a private equity firm, a dental service organization or a hospital system making an unsolicited offer for your medical or dental practice. You weren’t planning to sell, but the number they mention makes you pause. This scenario is becoming all too common as healthcare continues to consolidate. According to the […]

Navigating public company status has always required significant time, resources and expertise. Over the past two decades, quarterly reporting cycles, Sarbanes-Oxley (SOX) compliance obligations and an ever-expanding set of disclosure requirements have steadily added to that weight. The SEC’s own data tells the story: the number of U.S. Exchange Act reporting companies has declined by […]

A new income tax deduction for qualified cash tips is in effect, and the rules just got clearer. The deduction, created under the One Big Beautiful Bill Act (OBBBA), went into effect last year and is scheduled to expire after 2028. After releasing proposed regulations in September 2025, the IRS has now published final regulations […]

Summary: Importers that recently paid certain tariffs under the International Emergency Economic Powers Act (IEEPA) now have a formal path to recover those costs. The U.S. Supreme Court ruled the IEEPA tariffs unlawful in February 2026, and the government’s new CAPE refund portal opened April 20, 2026. Learn who qualifies and what you need in […]

Key Takeaways A November 2025 federal court ruling in Kwong v. United States found that the COVID-19 disaster declaration paused tax deadlines, and potentially interest accrual, from January 20, 2020, through July 10, 2023. Taxpayers who paid IRS interest or penalties that accrued during this period, including those who settled conservation easement cases, may be […]

A new but temporary special depreciation allowance for qualified production property (QPP) was created by last year’s One Big Beautiful Bill Act (OBBBA). It’s available for certain manufacturing-related real property placed in service after July 4, 2025, and before January 1, 2031. Under previous law, taxpayers had to depreciate such property over a 39-year period. […]

The One Big Beautiful Bill Act (OBBBA) brought some of the most significant federal tax changes in years, and several OBBBA tax provisions are just now taking effect in 2026. From charitable contributions to retirement planning, the new rules cover a broad range of taxpayer situations. Some provisions stem from the OBBBA itself; others come […]