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14 years of tax strategy and planning experience, including in-house corporate tax leadership. Meliora works with businesses $2M–$20M that need high-value, high-touch tax guidance.

QBI deduction: what business owners should know The qualified business income (QBI) deduction allows eligible owners of sole proprietorships, single-member LLCs, partnerships, and S corporations to deduct a percentage of qualified business income. Under prior law, the deduction was generally up to 20% and was scheduled to expire after 2025. A note for SSTB businesses If you are in a specified service trade or business (SSTB), your structure decision gets more nuanced. SSTBs g

The flip side: cons of an S election A common story I encounter is when a new client comes to me and said that they have already made the S election for their business. At this point I usually cringe a little because they took very general advice from the internet and not usually a qualified CPA who knows their specific facts. The S election is great, but it works better for some fact patterns than others. Let’s dive in to the downsides of making the S election. You will noti

Should You Make an S Corporation Election? Pros, Cons, and Who Benefits Most Choosing your business entity is not just a legal decision, it’s also a tax strategy decision. For many business owners, an S corporation election can reduce taxes, offer reimbursement arrangements (i.e. accountable plan) and create planning opportunities. It also adds complexity. You may need to run payroll and file your payroll taxes, pay yourself as an owner-employee, file a separate business tax

One of the Last Big Tax Opportunities for W‑2 Earners Let me start by answering the question...Yes! I’ve presented on short‑term rental tax strategy to groups of individual investors, and it’s one of the most common topics I’m asked about. Individual clients, high-earning W-2 couples, and real estate agents wanting to help their buyers, all want to understand how these rules can reduce their income. Most people have heard bits and pieces of the rules without ever getting the

What Small Businesses Need to Know (And Why It’s Easy to Miss) Small businesses finally have good news on the R&D front. Thanks to IRS Revenue Procedure 2025‑28, companies with domestic research & experimental (R&E) costs now have a limited‑time opportunity to claim refunds for tax years 2022, 2023, and 2024. This is a major reversal of the mandatory 5‑year amortization rules that blindsided businesses starting in 2022. The capitalization rules from Tax Cuts & Jobs Act (“TCJA

Does your Business Qualify for QSBS Most people assume QSBS, the tax rule that can eliminate up to $15M+ in capital gains, is a Silicon Valley thing. Something for software founders, venture‑backed startups, and tech insiders. But that assumption is wrong. QSBS applies to far more than tech, and many of the industries that qualify most easily are the ones least likely to know about it. If you’re building a consumer brand, manufacturing a product, developing hardware, or creat

Two acronyms can dramatically shape your returns Early‑stage investing is full of acronyms, SAFEs and QSBS. One determines how you invest. The other determines how much of your gain you keep. Understanding how they interact is essential for anyone investing early. This guide breaks it down simply and practically. 1. What Is a SAFE? A SAFE (Simple Agreement for Future Equity) is a contract that lets you invest money in a startup today in exchange for equity later, usually when

Oil and gas investments shine through unique tax perks like depletion (deducting resource exhaustion), percentage depletion (a percentage-based ongoing write-off), and IDCs (immediate expensing of drilling intangibles).

Pass-through entities, such as partnerships, LLCs, and publicly traded partnerships (PTPs), can be powerful investment vehicles for individuals seeking to benefit from the tax advantages available in the oil & gas industry.

These provisions: depletion, percentage depletion, and intangible drilling costs (IDCs) are powerful levers for the right investor and can significantly reduce taxable income if applied correctly.

Investing in oil and gas isn’t just about riding the waves of energy markets; it’s also a strategic way to tap into unique tax advantages built directly into the U.S. tax code.

AMT often sneaks up on employees who exercise ISOs The AMT Trap: Why My Dad Got Hit AMT often sneaks up on employees who exercise ISOs because: Regular tax doesn’t recognize income at exercise, but AMT does. If the company’s fair market value has risen significantly, even exercising without selling can create substantial AMT liability. This is why: Timing matters Quantity matters And projections matter a lot Tech Equity Compensation Is Powerful But Only If Tracked Well Most t

Without clarity on cash flow, profitability, operational efficiency, and risk, even a seemingly successful business can run into trouble, sometimes without warning.

When I was taking my first accounting classes in college, my dad casually mentioned that years earlier he had owed this crazy thing called the Alternative Minimum Tax (AMT). He couldn’t understand why and nothing about his income felt unusual, yet he ended up with a much bigger bill than expected. As I learned more, it hit me: it must have been tied to the Incentive Stock Options (ISOs) he received when he worked at AOL (a bygone era of dial-up tones and CDs in the mail, righ

We have seen MSPs ride waves of hardware booms or project surges and then crash when margins erode, vendors change terms, or clients shift. The key difference between surviving and thriving is diversification: designing a revenue mix so no single stream controls your destiny. As your fractional CFO, we will walk you through how to map, benchmark, and optimize your revenue mix, so you can grow with more predictability, resilience, and margin discipline. The key difference betw

1. What is a fractional CFO? A fractional CFO is a part-time financial expert who helps your business make smart financial decisions without hiring a full-time executive. They provide strategic guidance, forecasting, and KPI tracking on a flexible basis. 2. Why hire a fractional CFO? A fractional CFO gives your business high-level financial leadership at a lower cost. They help increase revenue, reduce costs, improve cash flow, and give actionable advice that makes an immedi

Understanding the OBBBA and What It Means for Businesses The One Big Beautiful Bill Act (OBBBA) represents one of the most significant overhauls of U.S. tax policy in recent years. Passed in July 2025, the law makes permanent many of the lower tax rates from the Tax Cuts and Jobs Act (TCJA). More importantly, it introduces several business-focused tax changes that affect how U.S. companies invest, finance, and innovate. For business owners and technology companies, these upda

Planning an exit strategy early is essential to maximize the value of your MSP and ensure a smooth transition. In this guide, we’ll break down when to start, what to consider, and practical first steps to take today.

Filing an 83(b) election is a strategic financial decision for anyone receiving restricted stock in high-growth companies, from Silicon Vall