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OBBB Act: Personal and Dependency Exemptions
July 16, 2026 On July 4, 2025, President Trump signed the One Big Beautiful Bill (OBBB) Act into law. The OBBB Act includes a number of tax changes, including permanent and limited modification of many soon-to-expire tax provisions, new provisions, elimination or modification of most green energy provisions, and dozens of other changes affecting individuals and businesses. The OBBB Act permanently repeals deductions for personal and dependency exemptions for tax years beginni
TOPC Potentia
Jul 162 min read


OBBB Act: Charitable Contributions for Individuals
June 30, 2026 On July 4, 2025, President Trump signed the One Big Beautiful Bill (OBBB) Act into law. The OBBB Act includes a number of tax changes affecting individuals, including modifications to the deduction for charitable contributions. Background Generally, individuals may claim an itemized deduction for contributions made to qualified charitable organizations. Taxpayers who take the standard deduction were generally not eligible to deduct charitable contributions. U
TOPC Potentia
Jun 302 min read


Management’s Point of View ~ Turning Clients into Fans ~
June 23, 2026 Eight years ago, when I began taking management more seriously, I decided to formalize TOPC Potentia’s corporate policy and communicate its fundamentals to all of our staff members. Even if you have a vision for the kind of company you want to build, it won’t happen unless you can effectively share that vision. I didn’t just focus on what kind of company we were; I also wanted to consider what kind of company we should become. We held a series of informal gather
TOPC Potentia
Jun 235 min read

