by Noah Green CPA CFE | Apr 18, 2026 | Wealth, Generation & Crossover
A high-net-worth couple holding a combined estate of \$14.5 million sits well within the elevated TCJA exemption that has applied since 2018 (IRC §2010(c), as raised by §11061 of P.L. 115-97, roughly \$13.61 million per spouse in 2024, indexed annually). The couple...
by Noah Green CPA CFE | Apr 17, 2026 | DD Tech Lab
A static ownership graph answers “who owns what”, present tense, single snapshot. For most regulatory and audit work, that is the wrong question. FinCEN’s Beneficial Ownership Information rule (31 CFR §1010.380) requires reporting companies to update...
by Noah Green CPA CFE | Apr 16, 2026 | DD Tech Lab
Risk-based audit sampling under PCAOB AS 2315 directs the engagement team to allocate substantive procedures toward higher-risk accounts. The continuous version of that decision, how heavily, in what sequence, with what update rule as new evidence arrives, is a...
by Noah Green CPA CFE | Apr 16, 2026 | White-Collar Tax Crime & Headlines
A high-net-worth investor receives a pitch in 2018 for a syndicated conservation easement transaction. The pitch claims a \$5-to-\$1 deduction multiple, invest \$100,000, claim a charitable contribution deduction worth \$500,000, backed by a qualified appraisal of...
by Noah Green CPA CFE | Apr 15, 2026 | DD Tech Lab
PCAOB AS 2410 requires the auditor to obtain an understanding of the entity’s related-party relationships and transactions. Management’s representation is the starting point; auditor-side procedures extend it through inquiry, document review, and, for...
