Small Business June 29, 2026
U.S. Commercial Insurance Rates Increased 2.5% in Q1 2026
Carriers reported an aggregate price increase of 2.5% in Q1 2026, down from 5.3% in Q1 2025.
Taxes December 29, 2025
Tax Court Affirms Nature of Constructive Dividends
In a new case, Alioto, TC Memo 2025-125, 12/4/25, a C corporation paid the personal expenses of its main shareholder, with adverse tax consequences.