Update on Tariffs

Summary Refunds are now available for tariffs imposed under the International Emergency Economic Powers Act (IEEPA) following a February 2026 U.S. Supreme Court decision invalidating those tariffs. U.S. Customs and Border Protection (“CBP”) launched a new centralized...

Valuation Perspective: C Corporations and OBBBA

This article is the third article in a series of three intended to discuss the recent changes in income tax policy and how changes may impact business value. The first article provided general observations related to the new tax policy. The second article focused on...