Learning Center | Highland Financial Advisors

Gary Hirsh, CPA, CFP®

How to Find a Good CPA

How to Find a Good CPA

If you are a reader of the Wall Street Journal, you may have seen three articles in the past nine months that addressed the issue of a significant shortage of accountants. According to the most recent data from the American Institute of Certified Public Accountants, the number of US students graduating with either a bachelor’s or master’s degree in accounting dropped 7.4% during the 2021–22 academic year from the year before, the largest one-year decline since at least 1994–95.

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The Pass-Through Entity Tax

The Pass-Through Entity Tax

The "Tax Cuts and Jobs Act" (TCJA) of 2017 brought a significant shift in the taxation landscape for individuals and businesses. One of the changes was the $10,000 cap on deductions for state and local taxes (SALT). This limit impacted the tax strategy of many high-tax states, pushing them to find ways to mitigate the impact of this cap on their taxpayers.

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Portfolios of the Ultra-Wealthy and Access to Private Equity

Portfolios of the Ultra-Wealthy and Access to Private Equity

Recently there has been considerable debate about providing investors with less than $5 million opportunities to invest in private equity (PE). A prior SEC chairman said, “the requirement that allows only wealthy investors access to PE does not provide the same investment opportunities to smaller investors.”

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