Dugan + Lopatka, CPAs

06/15/2026

Under Section 163(j) of the One Big Beautiful Bill (OBBB), there’s a meaningful shift in the business interest expense limitation.

Starting in 2025, the calculation for adjusted taxable income (ATI) returns to an EBITDA-based approach. That means businesses can once again add back depreciation and amortization, resulting in a higher ATI and a potentially larger interest deduction.

This change is especially impactful for capital-intensive businesses.

Read all about it on our blog: https://bit.ly/4xkzDZJ

06/10/2026

Revenue growth alone doesn’t tell the full story in manufacturing.

Metrics like gross profit margin, inventory turnover, and cash conversion cycle often provide a much clearer picture of operational and financial performance. Tracking the right KPIs can help manufacturers improve profitability, strengthen cash flow, and make more informed decisions.

Read our latest blog for a closer look at the metrics that matter most.

Tracking the right KPIs can help manufacturers improve profitability, strengthen cash flow, and make more informed decisions.

06/09/2026

Donor-advised funds continue to grow in popularity, but they come with important accounting considerations for nonprofits.

From revenue recognition to pledge limitations, it’s critical to understand how these contributions should be handled.

In our latest blog, we break down what you need to know to stay compliant and confident.

Learn more.

06/04/2026

A recent court case, Kwong v. United States, is drawing attention across the tax community because it may affect taxpayers who paid certain IRS penalties and interest during the COVID-19 disaster period.

In the case, the court determined that federal disaster relief provisions may have extended certain tax deadlines longer than the IRS had previously interpreted. As a result, some taxpayers could have grounds to seek refunds of penalties and interest assessed during that timeframe.

While the case is still developing, it has created potential opportunities that individuals and businesses should understand. Some taxpayers may need to act now to preserve potential rights before the statute of limitations expires — and for most, that deadline is July 10, 2026.

Learn more on the link below.

Learn more.

06/01/2026

SECURE 2.0 is reshaping employee benefit plan audits.

As new retirement plan provisions take effect, auditors are placing more focus on operational compliance, payroll systems, and participant eligibility tracking—not just plan documents.

Our latest blog outlines several key changes employers should be preparing for now.

Learn more.

05/18/2026

Experience and strong relationships are at the core of Eileen Mullins’ work at Dugan + Lopatka.

As a Staff Accountant in our Tax Services Department, Eileen has spent more than 20 years building lasting connections with clients and collaborating with colleagues to solve complex challenges. “I really enjoy the relationships I have built with clients over the 20+ years that I have been at D+L,” she says.

We’re grateful for the dedication you bring to the team, Eileen!

05/04/2026

Q2 estimated tax payments are due June 15, 2026. 🗓️ For individuals, corporations, and pass-through entities (LLC, S corp, or partnership) with estimated tax obligations, staying on top of quarterly payments is essential to avoid penalties and maintain healthy cash flow.

Now is also a good time to review year-to-date income and adjust estimates and strategies if needed, especially for businesses experiencing growth or shifts in revenue.

If you have questions or need help recalculating your estimated payments, our team is here to help you stay compliant and confident. https://bit.ly/4jOAJ7X

04/20/2026

Connection, collaboration, and client care define Sharon Toberman’s role at Dugan + Lopatka.

As a Bookkeeper in our Accounting & Advisory Services Department, Sharon enjoys working closely with clients and keeping their books well-organized. The variety of clients she supports keeps her work engaging, and she values the teamwork and communication that make D+L a supportive place to grow.

We’re glad to have you on the team, Sharon!

03/18/2026

Meet Alex Mikula, Associate in our Audit & Review Department.

Alex values the collaborative, welcoming culture at D+L. “There’s a supportive atmosphere that makes everyone feel valued and connected,” he says. He thrives on the variety in his role, working closely with clients and teammates, and appreciates D+L’s commitment to maintaining a work-life balance.

We’re proud to have you on the team, Alex!

03/16/2026

Endowments can be powerful tools for nonprofits, but they also come with legal, accounting, and compliance responsibilities. In our latest blog, we break down what endowments are, how they work, and how to manage them with confidence.

Read more.

Read more.