James Dougherty, Partner JLK Rosenberger

45% of borrowers say a student loan benefit would make them more likely to stay with their employer. That number jumps to 52% among Gen Z.

SECURE 2.0 gave plan sponsors three new optional tools to address employee financial stress beyond traditional retirement savings. Student loan matching lets employees build retirement savings without pausing their loan payments. Pension-linked emergency savings accounts give non-highly compensated employees a place to save for emergencies within the plan structure. And emergency personal expense distributions offer a simpler, lower-lift option that does not require setting up a new account at all.

None of these features are required. But for employers competing for early-career talent or looking to strengthen financial wellness benefits, they are worth a closer look.

JLK Rosenberger's MartinLuke Galvan breaks down how each provision works, what the administrative considerations are, and how to decide which features fit your workforce.

Should Plan Sponsors Add Student Loan Matching or Emergency Savings Features? Read More...

Missed the R&D tax credit amendment deadline? Your business may still have options.

Businesses can still amend their 2022 through 2024 tax returns to claim the R&D tax credit, but the process comes with important rules and potential tax implications.

Before amending, businesses should consider:
• Whether a Section 280C election was filed
• The applicable statute of limitations
• Options for remaining Section 174 expenses
• Potential NOL and state tax implications
• The expected benefit after taxes and professional fees

JLK Rosenberger’s Kerrie Howes explains the available options and what businesses should evaluate before amending a return.

Missed the R&D Tax Credit Amendment Deadline? Here’s What You Can Still Do Read More...

Most small businesses want to offer a 401(k). Most never do because of the cost and complexity. A Pooled Employer Plan was built to fix exactly that.

Here is what a PEP actually gives you:
- One shared 401(k) plan across multiple unrelated employers
- A Pooled Plan Provider that handles compliance, admin, and Form 5500 filing
- Lower costs and access to investment options most small businesses cannot afford alone
- A startup tax credit under IRC §45E that covers up to 100% of qualified costs for the first three years

A PEP is not the right fit for every organization, but for employers who have held off on offering a retirement benefit because of the burden, this is the structure worth a serious look. JLK Rosenberger's Jeremiah Bernal breaks down how PEPs work and what to evaluate before joining one.

What Is a Pooled Employer Plan (PEP) and Is It Right for Your Business’s 401(k)? Read More...

A cracked windshield helped spark a legal crisis in Florida.

Before 2023, auto glass claims led to rising litigation costs that pushed premiums higher across the state. Florida’s HB 837 and SB 1002 changed that by reforming assignment-of-benefits arrangements, attorney fee rules, comparative negligence, and bad-faith claims. Now, USAA is returning nearly $1 billion to Florida members, and other states are watching closely. Learn what changed and what it could mean for insurance markets nationwide.

See what Florida’s model means for your market.

From a Small Chip to Sweeping Tort Reform Read More...

The NAIC just changed the rules on sale-leasebacks, and if your insurance company pledged collateral on one of those deals, the surplus benefit may need to be reversed.

Effective March 23, 2026, sale-leaseback agreements involving pledged collateral no longer qualify as true sale-leasebacks under statutory accounting. Assets go back on the books. A liability must be recognized. And there are only two paths forward: exit the arrangement and absorb the surplus hit, or seek a permitted accounting practice from your state of domicile.

JLK Rosenberger's Maria Vigul breaks down what changed and what insurers should be doing right now. See how this affects your surplus

NAIC Sale-Leaseback Clarification | Statutory Insurance Accounting Learn about the NAIC's 2026 sale-leaseback clarification changes and how insurers account for pledged collateral deals - Statutory Accounting.

JLK Rosenberger is proud to announce that Daryl Luna, CPA, has been named Managing Partner of the firm, succeeding Mike French, who has led JLK Rosenberger with distinction for 16 years.

Daryl brings more than 34 years of accounting and auditing experience to this role, with deep expertise in assurance services for the construction, not-for-profit, and manufacturing industries. Clients and colleagues know him as more than an auditor. He is a coach who is accessible, timely, and skilled at turning the story behind the numbers into strategic direction.

We are proud of what this firm has built under Mike's leadership, and we are excited about where Daryl will take us next.

Daryl Luna Named Managing Partner at JLK Rosenberger Read More...

That $90,000 work truck you just bought? You could deduct the entire cost this year.
Section 179 is at $2.56 million. Bonus depreciation is back at 100%. And heavy vehicles over 14,000 pounds GVWR can often be fully expensed without even touching bonus depreciation. The 2026 vehicle tax landscape is one of the most favorable in years for construction companies.

But mileage log gaps, dropping below 50% business use, or selling a vehicle without accounting for recapture can turn a major deduction into a major tax bill. JLK Rosenberger's Ken Kathcart, CPA, Partner, has the full breakdown.

How Can Contractors Maximize Vehicle Tax Deductions? How Can Contractors Maximize Vehicle Tax Deductions? Find out how contractors can maximize deductions including through Section 179.

Is your retirement plan audit-ready? Late contributions, outdated plan documents, and new SECURE 2.0 part-time employee rules are the top three things tripping plan sponsors up right now.

JLK Rosenberger's MartinLuke Galvan, CPA, breaks down the 4 areas auditors examine and what to fix before fieldwork begins.

ERISA Auditors Are Looking at These 4 Areas: Is Your Plan Ready? ERISA auditors examine 4 key areas during an EBP audit. Here is what plan sponsors need to review before fieldwork begins.

$300 billion. That is what slow payments cost the construction industry every year, and 82% of general contractors faced work delays or stoppages because of it in the past year.

For SoCal contractors, the problem usually comes down to process, not funds. Missing documentation, disorganized billing, and change order bottlenecks are the leading causes, and construction DSO already runs 60 to 90 days.

JLK Rosenberger's MartinLuke Galvan breaks down what is causing payment delays and the concrete steps contractors can take right now to get paid faster.

Read more.

Why SoCal Contractors Get Paid Late — And How to Fix It Read More...

Tax season is over. But for California contractors, the real work starts now.

Filing your return is just the beginning. The numbers on that return can tell you a lot about where your business stands and where there is room to plan smarter for the year ahead.

This blog walks through the strategies contractors should be looking at right now, from entity structure and accelerated depreciation to R&D credits, NOL planning, and energy-related incentives like Section 179D. If you want to improve cash flow, reduce your tax bill, and free up capital for growth, this one is worth your time.

California Contractors: What to Do After Filing Taxes Find out more about the key steps that California Contractors should take after filing taxes including accelerating depreciation.