by Noah Green CPA CFE | Apr 14, 2026 | Small Business & 1099 Reality
A small marketing agency has been paying its bookkeeper, a graphic designer, and a developer on Form 1099-NEC for four years. Each invoices monthly, each works from their own office on their own schedule, each handles their own taxes. The owner thinks of all three as...
by Noah Green CPA CFE | Apr 13, 2026 | DD Tech Lab
Year-over-year percent change with a 10% threshold remains the most common analytical procedure on multi-period balance trends. The metric has known limitations the practitioner should account for: it is undefined when the base is near zero, it carries no notion of...
by Noah Green CPA CFE | Apr 12, 2026 | DD Tech Lab
The Schema Design for Sanctions Screening article in this sub-series handled the direct-match screening problem: counterparty name matches an SDN entry, score the match, route for analyst review. Many sanctioned exposures are not direct. OFAC’s 50 Percent Rule...
by Noah Green CPA CFE | Apr 11, 2026 | Wealth, Generation & Crossover
A taxpayer who opened a Roth IRA in 2018 with \$5,500 of regular contribution did a \$200,000 Roth conversion from her traditional IRA in 2022. Three years later, at age 56, she withdraws \$50,000 from the Roth account believing the 5-year clock for...
by Noah Green CPA CFE | Apr 10, 2026 | DD Tech Lab
The DD practice accumulates institutional knowledge in a specific shape: structured (CRM entries, ownership data, transaction records) plus unstructured (engagement memos, IC presentations, expert-call transcripts, regulatory filings). Vanilla retrieval-augmented...
