The deal has closed, the press release is out, and the integration meetings are already on the calendar. For the finance team, some of the hardest work is just beginning.

Stock-based pay is everywhere—and so are the costly mistakes that come with it. RSUs, Restricted Stock, NSOs, and ISOs each carry their own tax rules, timing triggers, and traps, and the right move at grant can look very different from the right move at exercise or sale.

Recent Treasury and IRS guidance under the One Big Beautiful Bill Act (OBBBA) provides businesses with several ways to obtain favorable tax treatment and support strategic planning through a combination of statutory elections, election withdrawals, and, in some cases, accounting method changes.

The Qualified Small Business Stock (QSBS) exclusion remains one of the most valuable federal income tax benefits available to startup investors, founders, and early employees. Under Sec. 1202, a non-corporate taxpayer may exclude eligible gain from the sale or exchange of QSBS, subject to certain limitations. However, Treasury officials have recently signaled concern about so-called stacking arrangements that use trusts to multiply the per-taxpayer exclusion.

In a win for taxpayers, the U.S. Tax Court in 2023 upheld an appraisal method, previously opposed by IRS, that can lower the valuation of a pass-through entity such as an S corporation, limited liability company, or partnership significantly.

Andersen Managing Directors Douglas Wood and Mark Tucker are featured speakers at the American Trucking Association’s (ATA) National Accounting & Finance Council (NAFC) 2026 Annual Conference & Exhibition on June 1-3, in Pittsburgh, Pennsylvania. The NAFC 2026 Annual Conference is the must-attend event for trucking executives looking to stay ahead in a rapidly evolving industry. Doug and Mark are the speakers for the session Tax Transformation and Innovation: The Intersection of Tax Operations, Tax Planning and Technology on June 2, from 9:15 am to 10:15 am.

With tax policy continuing to evolve, staying informed of key developments can make a meaningful difference.

Investors with highly appreciated taxable portfolios often face a difficult trade‑off: diversify to reduce risk and incur immediate capital gains tax or retain concentrated holdings to defer tax exposure. In certain fact patterns, a carefully structured 351 exchange traded fund (351 ETF) seeding transaction may offer an alternative path.

Andersen Global continues to enhance its multi-dimensional platform through a Collaboration Agreement with Graebel, a global leader in workforce mobility and managed services headquartered in the U.S. with global capabilities spanning the Americas, Europe, and Asia.