Insights
Articles on new tax rules, credits, and planning issues, written for business owners and finance teams.
4 articles
September 22, 2026
Using recourse notes to exercise options earlier and potentially start the QSBS clock sooner
A recourse note can fund an option exercise without full cash payment and may start the QSBS holding period sooner.
September 22, 2026
AI may be turning more companies into R&D credit candidates
Building software with AI, instead of buying it, can qualify a company for the R&D credit for the first time.
July 22, 2026
Texas rewrites its R&D credit: What businesses should know
Texas raised 2026 R&D credit rates, tied the credit to Form 6765, and made it refundable for some companies.
September 18, 2025
What finance teams should know before a transaction
Structure, tax attributes, and timing can materially change the tax cost of a transaction.