Tax Considerations for Data Center Projects in the Age of AI
Category Archives: Frank’s Corner
Tax Considerations for Data Center Projects in the Age of AI
🖨 Print⏱ 4 min read Artificial intelligence is driving an unprecedented surge in data center construction. Developers, private equity sponsors and their tax advisors are navigating a complicated web of questions that touch everything from ownership structure to site selection … Continue reading
Understanding the Customer Acquisition Cost
🖨 Print⏱ 3 min readThe Customer Acquisition Cost (CAC) measures how much a company spends to obtain new, additional customers. Oftentimes, it’s used with the customer lifetime value (LTV) metric, which also projects the customer’s profitability to calculate the newly … Continue reading
Stalemates in Voting Rights and ICE Legislation; Small Business Funding Expanded
🖨 Print⏱ 4 min readSafeguard American Voter Eligibility Act (S 1383) – Also known as the SAVE America Act, this bill passed in the House on Feb. 11 but stalled in the Senate due to the Democrat filibuster. The bill … Continue reading
The ROI of Autonomy: Measuring the Business Value of Agentic AI Workflows
🖨 Print⏱ 4 min readBusinesses are moving beyond basic automation into a new era of intelligent, self-directed systems. While automation helps with streamlining repetitive tasks, agentic AI workflows enable systems to make decisions, take action, and continuously improve with minimal … Continue reading
Understanding Qualifying Dispositions
🖨 Print⏱ 3 min readWith 57 percent of public companies offering their workers employee stock purchase plans (ESPPs), according to the National Association of Stock Plan Professionals (NASPP), understanding how qualifying dispositions work is an essential skill. The concept refers … Continue reading
Cloud Sovereignty vs. Big Tech: How Businesses Are Avoiding the ‘AI Lock-in’ Trap in 2026
🖨 Print⏱ 4 min readArtificial intelligence (AI) is no longer a competitive advantage; it has become a necessary infrastructure. Businesses now heavily rely on AI-powered systems, from automated customer service to predictive analytics and decision-making tools. These platforms are cloud-based, … Continue reading
What Your Tax Preparer Wishes You Already Knew
🖨 Print⏱ 5 min read Most people approach tax season thinking about one thing: getting their return done. What they rarely think about is what the experience looks like from the other side of the desk. Having seen it from … Continue reading
Understanding Hidden Values
🖨 Print⏱ 3 min readCompanies that have assets on their balance sheet, but the values of those assets aren’t accurately reflected, are considered to have hidden value. As part of an investor’s fundamental analysis of a potential investment, it looks … Continue reading
Burying Time Capsules, Ending Payments to Dead People, and Safeguarding Voting Rights for U.S. Citizens
🖨 Print⏱ 3 min read Disapproving the action of the District of Columbia Council in approving the DC Income and Franchise Tax Conformity and Revision Temporary Amendment Act of 2025 (HJRes 142) – After passage of the One Big Beautiful … Continue reading
Filing Your 2025 Taxes? Why Accuracy Matters More Than Ever This Year
🖨 Print⏱ 4 min read Tax season is here, and while the IRS opened its doors for 2025 returns on Jan. 26, with the familiar April 15 deadline intact, this year’s filing experience is shaping up to be anything but … Continue reading
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