Earned Wage Access (EWA) has been gaining in popularity over the last few years, originating in the gig economy and now becoming more commonplace. CPAs should be aware of it to advise accordingly.

The Tax Cuts and Jobs Act (TCJA) severely restricted the deduc­tion of litigation expenses where only the pursuit of profit and government defense remains deductible. Utilizing strategies like offering the plaintiff a structured settlement option opens avenues to reducing a client's litigation cost.

Many employers have transitioned to virtual recruiting and interview processes. While this has many benefits for both parties, it opens the door to some possible complications or challenges.