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DSTs

Delaware Statutory Trusts (DSTs): A 1031 Strategy for Passive Investors

September 21, 2026

Justin Jensen

For many real estate investors, the biggest challenge isn’t selling a property—it’s figuring out what comes next. If you’ve built significant equity over the years but are ready to step away from being a landlord, a Delaware Statutory Trust (DST) can provide a way to complete a 1031 exchange while transitioning into passive real estate…

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Our Articles

Documenting Processes

Documenting Processes: The Difference Between Surviving and Scaling

September 16, 2026

Many businesses can survive for years without documenting processes. The owner knows how everything works. Key employees understand their responsibilities. Problems get solved quickly because the people who built the business are still involved in the day-to-day operations. In the early stages, this works. In fact, it often feels efficient. Why spend time documenting procedures…

Tax Levers

The 5 Tax Levers Business Owners Must Manage in 2026

September 15, 2026

Tax strategy is no longer just about deductions. For years, tax planning came down to a familiar question: What can we write off before year-end? That approach doesn’t go far enough anymore. Today’s tax environment has shifted from a focus on individual deductions to something broader—how business owners manage key decisions over time. The most…

Sales and use tax

Top 6 Most Common Sales & Use Tax Mistakes (and How to Avoid Them)

September 2, 2026

Many businesses don’t intentionally ignore sales and use tax requirements. In fact, most compliance issues develop gradually as companies grow, adopt new technology, or change the way they operate. A new software subscription gets added. Equipment is purchased from an out-of-state vendor. An employee makes purchases using a corporate credit card. A new service line…

Buyers Construction

Selling Your Construction Company? What Buyers Want to See in Your Financials Before They Make an Offer

September 1, 2026

If you’re thinking about selling your construction company—whether that’s next year or five years from now—there’s one thing buyers will scrutinize long before they discuss a purchase price: your financials. While a strong reputation, loyal customers, and a robust backlog are valuable assets, buyers place significant weight on the quality and reliability of a company’s…

GASB 103 Implementation Tool Header image

Implementing GASB 103? This Complimentary Tool Can Help

August 27, 2026

GASB 103 introduces several changes to governmental financial reporting. Finance teams must determine which requirements apply, identify what needs to change and track implementation while preparing for the Annual Comprehensive Financial Report (ACFR). To make the process easier, LSL created a complimentary GASB 103 Implementation Tool for government finance teams. What Should Your Government Review?…

GASB 103 Subsidies: What Governments Need to Know

GASB 103 Subsidies: What Governments Need to Know

August 25, 2026

When a government transfers money to a utility fund, receives operating assistance for a transit system, or provides support to another activity, the accounting treatment has often been relatively straightforward. Under GASB 103, however, governments may need to take a closer look. One of the more significant changes introduced by GASB Statement No. 103, Financial…

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