James Dougherty, Partner JLK Rosenberger

Is your retirement plan audit-ready? Late contributions, outdated plan documents, and new SECURE 2.0 part-time employee rules are the top three things tripping plan sponsors up right now.

JLK Rosenberger's MartinLuke Galvan, CPA, breaks down the 4 areas auditors examine and what to fix before fieldwork begins.

ERISA Auditors Are Looking at These 4 Areas: Is Your Plan Ready? ERISA auditors examine 4 key areas during an EBP audit. Here is what plan sponsors need to review before fieldwork begins.

$300 billion. That is what slow payments cost the construction industry every year, and 82% of general contractors faced work delays or stoppages because of it in the past year.

For SoCal contractors, the problem usually comes down to process, not funds. Missing documentation, disorganized billing, and change order bottlenecks are the leading causes, and construction DSO already runs 60 to 90 days.

JLK Rosenberger's MartinLuke Galvan breaks down what is causing payment delays and the concrete steps contractors can take right now to get paid faster.

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Why SoCal Contractors Get Paid Late — And How to Fix It Read More...

Federal regulators are paying closer attention to the insurance industry's $1 trillion private credit portfolio, and the conversation at the Treasury level is one insurers and investment advisors should be following.

A 2024 NAIC report flagged inflated private credit ratings, drawing scrutiny from the Treasury Department and raising questions about concentration risk. But the industry is not without its defenses.

JLK Rosenberger's Partner, Michael Goni, breaks down what is driving federal concerns, what the Principle-Based Bond Project changes, and why the industry's self-governance guardrails are stronger than the headlines suggest.

Feds Troubled with Insurance Industry Private Credit Concentration – Where’s the Beef? Read More...

Selling a business takes more than strong financials, it takes a compelling story buyers can believe in.

From adjusted EBITDA and financial forecasting to KPIs, segmentation, and due diligence readiness, the way your company presents its numbers can directly influence valuation and buyer confidence.

JLK Rosenberger's, Michael French, CPA, shares practical strategies business owners can use to strengthen their financial presentation before entering an M&A process.

From Numbers to Narrative: The Financial Presentation That Moves Buyers Read More...

The December 31, 2026 plan amendment deadline is closer than it looks, and the gaps between payroll systems, plan operations, and governing documents may be bigger than you realize.

SECURE 2.0's most consequential provisions are taking effect this year. Roth catch-up rules, automatic enrollment, long-term part-time employee eligibility, and a new paper statement requirement are all live or on the way.

JLK Rosenberger's MartinLuke Galvan, CPA, Manager breaks down what plan sponsors need to act on before the year-end deadline.

SECURE 2.0: Top Compliance Pitfalls for Plan Sponsors Read More...

AI in underwriting. Cybersecurity portals. Third-party data registries. The NAIC H Committee covered a lot of ground at its Spring 2026 National Meeting, and the direction is clear: regulators are moving fast to keep pace with technology inside the insurance industry.

JLK Rosenberger's Oscar Gutierrez breaks down every subcommittee update from the March meeting, including what the new AI evaluation tool pilot means for insurers, how cybersecurity reporting is being standardized across states, and where the privacy model law revision stands today.

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https://jlkrosenberger.com/2026-naic-h-committee-recap/ Read More...

Tax season is over. But for California contractors, the real work starts now.

Filing your return is just the beginning. The numbers on that return can tell you a lot about where your business stands and where there is room to plan smarter for the year ahead.

This blog walks through the strategies contractors should be looking at right now, from entity structure and accelerated depreciation to R&D credits, NOL planning, and energy-related incentives like Section 179D. If you want to improve cash flow, reduce your tax bill, and free up capital for growth, this one is worth your time.

California Contractors: What to Do After Filing Taxes Find out more about the key steps that California Contractors should take after filing taxes including accelerating depreciation.