PLM Certified Public Accountants
Business Tips
Initial Public Offering Considerations
On a year-over-year basis from 2025 to 2026, the number of Initial Public Offerings (IPOs) jumped from 180 to 208 for the first six months, increasing from $27 billion to $137 billion, based on a U.S. Securities and…
Required Minimum Distribution Tactics
At age 73, investors must begin taking distributions from tax-deferred retirement accounts, even if still working. One exception: many workplace plans let you delay RMDs…
7 Grocery Hacks to Lower Your Costs
These days, it seems like prices are going up, especially at the grocery story. In fact, the all-item Consumer Price Index (CPI), a measure of economy-wide inflation, claimed food prices in September 2026 were 2.5 percent…
The Shift to Agentic AI: Why Multi-Step Automation Is Replacing Basic Chatbots (and How to Prepare Your Business)
When a customer asks about a delayed order, a traditional chatbot provides a tracking link or explains the shipping policy. This offers a fast response. However, a human employee still has to log into the inventory management…
2026 Tax Brackets, Standard Deductions and More
The tax brackets below apply to income earned during the 2026 calendar year. This is the income you report on the tax return due April 15, 2027 (or Oct. 15 with an extension). These are the final, official figures. The…
Cracking Down on Identity Theft and Dating App Scams, Strengthening Emergency Alerts, Law Enforcement and College Sports
Improving Social Security’s Service to Victims of Identity Theft Act (HR 5345) – The purpose of this legislation is to provide a single point of contact at the Social Security Administration…
Making the Most of the Q Ratio
Be it an internal or external valuation, there’s a bevy of options to value a business with ratios. Examples include price-to-earnings, price-to-sales or EBITDA (Earnings Before Interest, Taxes, Depreciation and Amortization).
How to Save Energy This Fall
Temps are dropping, the leaves are turning and you know what that means: Fall is here, which is the best time to prepare your house for the chill that follows. But we all know that keeping warm takes energy and, yes, is costly. Here are…
AI-Powered Corporate Fraud: What Business Leaders Need to Know
For years, corporate fraud was limited by the costs, expertise and resources required to carry out a convincing deception. Artificial intelligence (AI) has changed this…
Rolling Over Your 401(k) Just Got Less Painful – Here’s What the IRS Changed
Anyone who has moved retirement money out of an old employer’s plan knows how frustrating it can be. Every administrator has their own forms. Timelines are all over the place. Paper checks show up weeks later…
Pre-Election Focus on Russian/Iran Sanctions, AI Utility Bills, Crypto Regulation and Nondiscriminatory FEMA Assistance
Continuing Appropriations and Extensions Act, 2027 (HR 6500) – This appropriations bill was finalized and passed…
Valuation Reserve Requirements
According to FitchRatings, over the past 12 months ending August 2026, there were 109 defaults by 89 entities, compared to the same period ending July 2026 where 83 entities saw 105 defaults. With businesses (especially life insurers) exposed to asset…
How to Account for Bonds
With the global bond market size bigger than many of the world’s biggest economies, it’s important for businesses that sell bonds to understand how to report transactions properly. According to the International Capital Market…
Heirless Estate Planning
The purpose of estate planning is to distribute your assets to heirs in a formal, legal process. If you do not have any heirs to speak of, you might not feel the need to do this. However, your assets will go somewhere, so you may…
How to Keep Your Cash When You Make Good Money
You’re doing well, earning a good salary. But somewhere around the latter part of the month, after you’ve paid your obligations and basically lived your life, which isn’t extravagant, you…
Insurance for AI Risk: Is It Time to Consider AI Liability Coverage?
Over the past few years, artificial intelligence (AI) has evolved from a futuristic concept into a core engine of modern enterprise strategy. Organizations across every major industry are now using AI to automate complex workflows…
New Trump Account Updates
Picture two couples, each with a baby born this year, each routing $2,500 of salary into that child’s Trump Account through an employer’s payroll system. One couple sits in the 35% bracket. The other, at roughly $65,000…
Focused on Ending Insider Trading, the Penny, Epilepsy, the War in Iran, and Projects that Waste Taxpayer Money
strong>21st Century ROAD to Housing Act (HR 6644) – This bipartisan, White House-endorsed bill addresses housing affordability by placing ownership restrictions on…
Understanding Inflation Accounting
According to the July 12, 2026, Consumer Price Index Release from the U.S. Bureau of Labor Statistics, the 12-month inflation rate rose by 3.4 percent and the month-over-month measure rose by 0.1 percent in July 2026…
Understanding Accumulated Other Comprehensive Income
According to the Flossbach von Storch Research Institute, 328 of the S&P 500 companies in 2024 had a negative Other Comprehensive Income (OCI) of $4.5 billion…
Bond Investment Strategies
Bonds are designed to deliver both capital preservation and income, and are generally considered lower risk than stock investing. The purchase price of a bond is basically a loan to an issuer, such as the federal government…