In today’s environment of heightened security risks, many organizations are reassessing the safety of their key executives and employees. When employers provide personal protection measures, such as security details, protective vehicles, or the use of corporate aircraft, Internal Revenue Code Sec. 132(d) may allow for favorable tax treatment of these benefits under the working condition fringe benefit exclusion.

As artificial intelligence (AI) continues its rapid expansion, businesses developing AI technologies face unique tax challenges. Artificial intelligence broadly refers to computer systems capable of performing tasks that typically require human intelligence, such as analyzing data, recognizing patterns, making predictions, or automating decision-making.

Andersen Managing Director Paige Goepfert will speak at the Heckerling Institute on Estate Planning on Tuesday, January 13, 2026, from 3:10–4:40 p.m. Her session, Making 1 + 1 > 2 – Keys to Effective and Ethics-Savvy Cross-Disciplinary Collaboration, will explore how advisors across disciplines can work together to better serve clients, with a focus on ethical considerations, fiduciary duty, and tax planning issues related to special assets.

Andersen Managing Director Randall Sakamoto was recently featured in Urban Land’s “Economists’ Snapshot,” where he shared his perspective on consumer spending trends and their implications for U.S. commercial real estate. His commentary highlights how pricing pressures and shifting consumer behavior may influence retail performance and real estate fundamentals heading into the new year.

On December 15, 2025, the Court of International Trade (CIT), in AGS Company Automotive Solutions v. U.S. Customs and Border Protection, denied a motion for preliminary injunction seeking to pause the liquidation of entries subject to emergency tariffs imposed under the International Emergency Economic Powers Act (IEEPA).

Andersen Managing Directors Bryan Keith, Caitlin Bradley, and Deanne Morton are featured speakers at the American Bar Association (ABA) Tax Section’s 2026 Midyear Tax Meeting from January 15-17, 2026, in San Diego, California.

Andersen Group Inc. (“Andersen”), a leading provider of independent tax, valuation and financial advisory services to individuals and family offices, businesses and funds in the United States, today announced that it is now listed on the New York Stock Exchange (NYSE) under the symbol “ANDG.”

The One Big Beautiful Bill Act of 2025 created Trump Accounts under new Sec. 530A—custodial IRAs for children who have not reached age 18 with specific tax rules, contribution limits, and withdrawal options. Notice 2025-68 provides preliminary guidance on Trump Accounts, including on general funding contributions that charities, including private foundations and donor-advised funds, and government entities may make to Trump Accounts via the U.S. Treasury Department (Treasury).

Depreciation is a tax benefit that businesses can claim to allow for wear and tear, deterioration, or obsolescence of business assets. Depreciation expense is often one of the largest tax deductions for a business with a significant amount of tangible property. Many times, depreciation is improperly interchanged with other asset write-off provisions.