Insights
Insights from Baccus Consulting
Explore insights, guides and perspectives from Baccus Consulting, simplifying complexity across finance, tax and strategy.
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S-Corp vs. LLC Case Study: At What Profit Level Does an S-Corporation Election Become Beneficial?
This 2026 case study compares a single-member LLC and an S corporation at $100,000 to $300,000 of annual profit, including reasonable compensation, QBI, payroll taxes and selected compliance costs.
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S-Corp vs. LLC: 2026 Tax Comparison for New York Small-Business Owners
An S-corporation election may reduce employment taxes, but the decision also depends on reasonable compensation, QBI, compliance costs and New York business-tax rules. This 2026 guide explains the principal benefits, disadvantages and planning considerations.
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FBAR vs FATCA: Foreign Account Reporting Requirements, Thresholds and Penalties Explained
FBAR and FATCA are two separate foreign reporting regimes that can apply to U.S. taxpayers with foreign accounts and foreign financial assets. Learn the key differences, reporting thresholds, filing requirements and penalties for non-compliance.
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Alternative Minimum Tax (AMT): What Triggers It, How to Recover AMT Credits and AMT Planning Considerations
Learn how the Alternative Minimum Tax (AMT) works, common AMT triggers and how AMT credits can be recovered. This guide explains AMT calculations, Incentive Stock Option (ISO) tax implications, AMT credit carryforwards, planning strategies for…
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RSU Taxation for Expats Moving to the U.S. (Avoid Double Taxation)
Learn how RSUs are taxed when moving to the U.S. and how expats can avoid double taxation through proper income allocation and foreign tax credits.
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U.S. Taxes for Americans Living Abroad: A 2026 Comprehensive Expat Tax Guide
Americans living abroad are still subject to U.S. tax on their worldwide income. This comprehensive 2026 expat tax guide explains key filing requirements, including the Foreign Earned Income Exclusion (FEIE), Foreign Tax Credit (FTC), FBAR…
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SMB Valuation as a Core Pillar of Long-Term Strategy
Business valuation is often treated as a transaction exercise rather than a strategic discipline. This insight explores why SMB owners should understand the value of their business at all times, and how proactive valuation awareness…
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2025 Tax Checklist: OBBBA Changes and Other Essential Reminders
This article provides a concise overview of key tax updates for 2025, including notable changes under the OBBBA and other important reminders affecting individuals and businesses as the year comes to a close.
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Equity-Based Compensation: Key Tax and Wealth Planning Considerations
Explore how NSOs, ISOs, ESPPs, RSUs and RSAs are taxed including strategies that can help reduce tax exposure and strengthen long-term wealth planning for equity compensation recipients.
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Foreign Investments & U.S. Tax Rules: What Investors Need to Know
Investing globally can deliver diversification and growth, but it also brings complex U.S. tax obligations for residents, expats and cross-border investors. This article breaks down PFIC compliance, key IRS reporting forms, and strategies for staying…
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Why Every SMB Needs a Virtual CFO
Discover how a Virtual CFO helps SMBs improve cash flow, plan strategically and scale with confidence. Get expert financial guidance without full-time overhead cost.
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Starting a business in the USA: Which entity structure is right for your business?
Starting a business in the U.S. involves critical decisions particularly around legal entity selection, which affects liability, taxation and access to capital. Entrepreneurs can choose from structures such as sole proprietorships, partnerships, LLCs, corporations and…
