Not a New Idea, but A New Trend – Employee Stock Ownership Plans
- Documentation
- February 27, 2024

By Mary Klett , ASA Communications Team (This article is a synopsis of the ASA webinar held on October 31, 2025, where Mason Brady, of Brady CFO; and Jacob Wood, of Capstan Tax Strategies discussed with participants the impacts of the OBBB) The One Big Beautiful Bill (OBBB), signed into law in July 2025, represents
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By Jack Biltis, eBacon Inc. For payroll managers and accountants within the construction sector, the phrase “best practices” often conjures images of meticulous record-keeping, navigating complex regulations, and ensuring accurate and timely payments. While the core principles of payroll management remain consistent across industries, the construction landscape presents unique challenges, particularly when it comes to
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By Chad Prinkey, Well Built Construction Consulting Buyers of all types have been using the term “apples to apples” for several decades; however, the term is unrealistic for use in selecting contractors due to the inherent differences between products, such as apples, and services, like construction. And yet, how often are you confronted by buyers
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How People Use ChatGPT∗ Aaron Chatterji1,2 Tom Cunningham1 David Deming3 Zo¨e Hitzig1,3 Christopher Ong1,3 Carl Shan1 Kevin Wadman1 1OpenAI 2Duke University 3Harvard University September 15, 2025 Abstract Despite the rapid adoption of LLM chatbots, little is known about how they are used. We document the growth of ChatGPT’s consumer product from its launch
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Practical fixes for subcontractors to streamline billing, coordination, and collections. By Patrick Hogan, handle.com Credit tasks in a subcontracting business rarely follow a straight path. Billing, documentation, follow-ups, and approvals often move between people without a clear system. In some teams, the responsibility gets shared. In others, it lands on whoever remembers it last. Most
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By John Rose, Sam Tuck, Jeffrey Gershen; Aprio The tax landscape for U.S. businesses is undergoing a dramatic transformation with the enactment of H.R.1, commonly known as the One Big Beautiful Bill (OBBB). Signed into law on July 4, this legislation extends, modifies, and, in many cases, makes permanent key provisions initially established under the
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