JLK Rosenberger, LLP CPAs

AI might be reducing hiring needs, but the savings can disappear quickly when usage costs surge.

A basic AI query cost about $0.04 in 2023. By 2026, a multi-step agentic workflow can cost around $1.20. Meanwhile, per-developer AI consumption increased 18.6 times in just nine months, and the average company now spends 13 times more on AI tokens than it did in January 2025. For startups and middle-market companies, that growth can quietly erode margins, weaken valuations, and create major pressure heading into 2027 budget planning.

JLK Rosenberger’s Rob Flowers explains what is driving the increase and outlines five practical steps companies can take before fall budgeting begins.

Read more: https://hubs.li/Q04rGzsx0

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.

🚗 Did You Know?

Effective July 1, 2026, the IRS increased the standard business mileage rate from 72.5¢ to 76¢ per mile. This change may affect mileage reimbursements, vehicle deductions, accountable plans, and fleet tax planning.

JLK Rosenberger can help you evaluate vehicle expenses and depreciation strategies that may reduce your tax liability.

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...

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: https://hubs.li/Q04qftlk0

California construction companies are facing a competitive labor market, and retirement benefits can play an important role in attracting and retaining skilled workers.

From CalSavers compliance to private-sector retirement plan options like 401(k), SEP IRA, and SIMPLE IRA plans, understanding your options can help your business stay compliant while creating stronger value for employees.

Federal tax credits may also help offset the cost of offering a qualified retirement plan.

Read the full article:
https://hubs.li/Q04qf45M0

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.

Nonprofits play a vital role in strengthening our communities, but managing compliance, reporting, governance, and financial transparency can place a heavy burden on internal teams.

At JLK Rosenberger, we help nonprofit organizations stay focused on their mission while providing the accounting, audit, tax, and advisory support they need to operate with confidence.

From audits and tax-exempt status support to budgeting, cash flow, accounting, payroll, and strategic guidance, our team is here to help nonprofits stay accountable, efficient, and mission-focused.

Learn more: https://hubs.ly/Q04q3S-Y0