YHB News

June 19, 2026

Accounting for Business Combinations

Mergers and acquisitions (M&A) provide growth opportunities. But these transactions also introduce accounting complexities. Here’s a closer look at the rules for reporting business combinations under U.S. Generally Accepted Accounting…


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Accounting for Business Combinations


December 19, 2025

One Big Beautiful Bill (OBBB)

IRS Issues Guidance on Trump Accounts

The One Big Beautiful Bill (OBBB) creates a new type of tax-advantaged account for eligible children. Section 530A accounts, also known as “Trump accounts,” can be…


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