DBC Posts

Employee Spotlight: Jaycie Hilaski

This month, we’re excited to spotlight Jaycie Hilaski, who joined DBC as a Manager in January 2026. Since joining the firm, Jaycie has brought a thoughtful, client-focused approach to her work and has quickly become a valued member of the team. One of Jaycie’s favorite aspects of her role is working with not-for-profit organizations. …

This month, we’re excited to spotlight Jaycie Hilaski, who joined DBC as a Manager in January 2026. Since joining the firm, Jaycie has brought a thoughtful, client-focused approach to her work and has quickly become a valued member of the team.

One of Jaycie’s favorite aspects of her role is working with not-for-profit organizations. She enjoys helping clients navigate tax, assurance, and compliance requirements so they can stay focused on serving their communities. The variety of work and the opportunity to build meaningful client relationships make this area especially special to her.

Outside of the office, Jaycie enjoys spending time with her husband, Brett, and their two young children. Their son, who recently turned three, keeps the family busy with his energy, curiosity, and nonstop conversation, while their daughter, who will soon celebrate her first birthday, loves watching and learning from her big brother. Jaycie says that seeing their personalities develop and their sibling relationship grow has been one of the most rewarding parts of parenthood.

In the summertime, Jaycie and her family spend much of their free time at their seasonal campsite. Whether they’re taking golf cart rides to the campground store, visiting the park, grilling dinner at the campsite, or enjoying an afternoon on the boat, it’s a place where they can relax, spend quality time together, and make lasting family memories.

We’re grateful to have Jaycie on the DBC team and appreciate the knowledge, dedication, and positive attitude she brings to both her clients and colleagues. We look forward to seeing all she accomplishes in the years ahead!

Potential Refund Opportunity for Certain COVID-Era Penalties and Interest

A recent decision from the U.S. Court of Federal Claims may create a protective refund-claim opportunity for some taxpayers. In Kwong v. United States, the Court of Federal Claims held that, under the version of §7508A(d) applicable to the COVID-19 disaster declaration, the mandatory disaster postponement period began on January 20, 2020 and ended …

A recent decision from the U.S. Court of Federal Claims may create a protective refund-claim opportunity for some taxpayers.

In Kwong v. United States, the Court of Federal Claims held that, under the version of §7508A(d) applicable to the COVID-19 disaster declaration, the mandatory disaster postponement period began on January 20, 2020 and ended on July 10, 2023. The court applied that interpretation to hold that the taxpayer’s refund suit was timely. The decision is broader than the COVID relief the IRS announced during the pandemic, which generally postponed only specified filing, payment, refund-claim, and other time-sensitive deadlines for limited periods.

The United States has appealed the decision to the Federal Circuit. If the taxpayer-favorable interpretation is sustained, some taxpayers may have refund or abatement opportunities for penalties, additions to tax, or interest tied to filing, payment, refund-claim, refund-suit, installment-payment, or other covered deadlines during the affected period.

Who Should Review This?

Taxpayers should consider reviewing their records if they paid, were assessed, or requested abatement or refund of:

  • Late-filing or late-payment penalties
  • Certain estimated-tax penalties
  • Interest connected with tax liabilities whose original filing or payment deadlines fell during the affected period, including potentially calendar-year 2019 through 2022 federal income tax liabilities
  • Installment-agreement payments or other covered IRS payment obligations due during the affected period
  • Amounts connected with refund claims or refund suits the IRS treated as untimely

This may also matter if the IRS denied a refund claim as untimely or if a taxpayer did not file a claim because the claim appeared to be outside the normal limitations period.

Timing Matters

Refund claims are subject to strict statute of limitations rules. Most taxpayers will need to file claims by July 10, 2026. Waiting for final court resolution may result in losing the opportunity.

Filing a protective claim may help preserve your ability to recover amounts while additional guidance and litigation continue. These claims are typically filed on Form 843 and must be submitted on paper, which adds an administrative layer and makes early action important.

How De Boer, Baumann & Company Can Help

Evaluating this opportunity requires a detailed, fact-specific review. Our team can help identify whether you are impacted, quantify potential refunds, and prepare claims within the required timeframes.

If you would like us to review your situation, please contact us to discuss next steps.

This article provides general tax and accounting insights and is not intended as advice specific to your organization or a substitute for personal consultation. We do not provide legal advice. Because every organization’s circumstances are unique, we encourage you to consult with your legal, tax, or accounting advisor regarding your specific situation.

Employee Spotlight: Sara Knight

Since joining DBC in 2023, Sara Knight has been a welcoming and steady presence in our Grand Haven office. As Front Office Administrator, Sara helps keep daily operations running smoothly while supporting both team members and clients throughout the office. Her role touches many areas of the firm, making her an important part of …

Since joining DBC in 2023, Sara Knight has been a welcoming and steady presence in our Grand Haven office. As Front Office Administrator, Sara helps keep daily operations running smoothly while supporting both team members and clients throughout the office. Her role touches many areas of the firm, making her an important part of the day-to-day experience for everyone who walks through the door.

Sara attended Eastern Michigan University, where she earned a degree in Communications with a minor in Sociology. Her background has helped shape the thoughtful, people-focused approach she brings to her work each day. Whether assisting clients, coordinating office needs, or supporting the team behind the scenes, Sara values creating a positive and organized environment for those around her.

One area Sara especially enjoys is continuing to learn more about the accounting profession and the work happening across the firm. Her curiosity and willingness to grow have made her a valued member of the team since joining DBC.

Outside of the office, Sara enjoys spending time with her husband, Andrew, and celebrating milestones with their son, Michael, who recently graduated from Spring Lake High School. She also enjoys thrifting, relaxing by her pool during the summer months, and unwinding after busy season. When asked what skill she would most like to master, her answer was perfectly folding fitted sheets, something many of us can appreciate. If given the chance to swap roles with someone at the firm for a day, she would choose George for the opportunity to experience a different side of the business.

Sara’s positive attitude, adaptability, and support for those around her make her an important part of our Grand Haven team. We are grateful for all she contributes and are proud to spotlight her this month!

Employee Spotlight: Kipp Harper

Since joining De Boer, Baumann & Company in 2022 as an IT Support Specialist with DB&C NetWerks, Kipp Harper has become an essential part of the firm’s day-to-day operations. His work often happens behind the scenes, but the impact is felt across the entire organization. From troubleshooting issues to supporting new initiatives, Kipp helps …

Since joining De Boer, Baumann & Company in 2022 as an IT Support Specialist with DB&C NetWerks, Kipp Harper has become an essential part of the firm’s day-to-day operations. His work often happens behind the scenes, but the impact is felt across the entire organization. From troubleshooting issues to supporting new initiatives, Kipp helps ensure everything runs smoothly so the team can stay focused on serving clients.

Kipp’s role spans software, hardware, and network support, along with providing service and consulting for external IT clients. His ability to navigate both internal and client-facing needs brings a practical, solutions-oriented approach to every situation. Whether responding to immediate technical challenges or helping implement long-term improvements, Kipp approaches his work with consistency and a clear focus on keeping systems reliable and efficient.

Kipp was drawn to IT by the rapid growth and opportunity within the field. Recognizing early on that technology would continue to evolve and shape how businesses operate, he pursued a path that allows him to stay engaged in a dynamic, ever-changing environment. That mindset continues to show in the way he approaches his work today.

Outside of the office, Kipp enjoys making the most of warmer weather by spending time outdoors with his dog, often hiking or camping. He also brings a strong sense of service to his community, having served as a part-time Firefighter/EMT over the past several years, an accomplishment he is especially proud of.

Kipp’s steady presence and willingness to step in wherever needed make him a valued member of the team. We’re proud to spotlight Kipp and the role he plays in supporting both our people and our clients every day.

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Transitioning from Traditional to Digital Accounting Systems on the Farm 

The agricultural industry is evolving, and farms are increasingly adopting digital technologies to improve efficiency, accuracy, and decision-making. One of the most significant changes many farms face is transitioning from traditional, manual accounting methods to modern digital accounting systems. This shift can transform how financial information is managed, reported, and utilized to drive business …

The agricultural industry is evolving, and farms are increasingly adopting digital technologies to improve efficiency, accuracy, and decision-making. One of the most significant changes many farms face is transitioning from traditional, manual accounting methods to modern digital accounting systems. This shift can transform how financial information is managed, reported, and utilized to drive business growth. 

 

Why Make the Switch to Digital Accounting? 

Traditional accounting often involves paper-based records, spreadsheets, and manual data entry, which can be time-consuming, error-prone, and difficult to scale. Digital accounting systems offer several advantages: 

  • Increased accuracy through automated calculations and data entry 
  • Real-time financial visibility for faster, informed decision-making 
  • Streamlined processes that save time on bookkeeping and reporting 
  • Improved compliance with tax regulations and recordkeeping requirements 
  • Better integration with other farm management tools and financial institutions 

 

Steps to a Successful Transition 

  1. Assess Your Current Processes
    Identify pain points in your current accounting system. Are you struggling with data accuracy, reporting delays, or time-consuming manual tasks? Understanding these challenges will help you select the right digital solution.
  2. Choose the Right Software
    There are numerous accounting software options tailored to agriculture, including QuickBooks, Xero, and specialized farm management platforms. Look for systems that:
    • Support your farm’s specific financial and operational needs 
    • Integrate with payroll, inventory, and tax reporting 
    • Are user-friendly for you and your staff 
  1. Plan for Data Migration
    Moving from paper or spreadsheets to digital systems requires careful data transfer. Clean and organize your existing records to avoid transferring errors. Consider professional help to ensure a smooth migration.
  2. Train Your Team
    Ensure that all users understand the new system’s features and workflows. Training reduces errors and maximizes the benefits of digital tools.
  3. Establish New Internal Controls
    Digital systems can enhance internal controls by automating approvals, audit trails, and segregation of duties. Update your policies accordingly.

 

Overcoming Common Challenges 

Transitioning to digital accounting is not without challenges: 

  • Resistance to change: Some farm staff may be hesitant. Emphasize benefits and provide support. 
  • Initial costs and setup time: Investing time and resources upfront pays off in efficiency gains. 
  • Data security concerns: Choose reputable software with strong security measures and backup capabilities. 

 

The Impact on Farm Management 

Digital accounting provides more than just improved bookkeeping. It enables farmers to: 

  • Monitor cash flow and profitability in real time 
  • Generate timely financial reports and key performance indicators 
  • Simplify tax preparation and compliance 
  • Identify cost-saving opportunities 
  • Support succession planning and long-term growth strategies 

 

How De Boer, Baumann & Company Can Support Your Transition 

De Boer, Baumann & Company helps farms navigate the complexities of moving to digital accounting. From selecting the right software and managing data migration to training your team and optimizing financial processes, our experts provide tailored support designed for agricultural operations. Partner with us to modernize your accounting system and empower your farm with better financial insight and control. 

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Compliance Considerations for Government Grants in Agriculture 

Government grants have become an important resource for agricultural producers looking to invest in equipment, technology, conservation efforts, and sustainable practices. These grants can provide critical funding that helps farms innovate and grow without incurring debt. However, receiving government grants also comes with a set of compliance requirements that must be carefully managed to …

Government grants have become an important resource for agricultural producers looking to invest in equipment, technology, conservation efforts, and sustainable practices. These grants can provide critical funding that helps farms innovate and grow without incurring debt. However, receiving government grants also comes with a set of compliance requirements that must be carefully managed to avoid penalties, repayments, or loss of future funding. 

Understanding these compliance obligations is essential for any farm or agribusiness leveraging government grant programs. 

 

Key Compliance Requirements in Agricultural Grants 

  1. Proper Use of Funds
    Grant funds must be used strictly for the purposes outlined in the grant agreement. Diverting funds to unauthorized expenses can result in grant termination and legal consequences. Farmers should establish clear budgets and track expenditures diligently.
  2. Documentation and Recordkeeping
    Comprehensive documentation is critical to demonstrate how grant funds were spent. This includes invoices, receipts, payroll records, timesheets, and progress reports. Proper recordkeeping supports audits and can be required for several years after the grant period ends.
  3. Reporting Obligations
    Most grants require periodic reporting on project progress, financial status, and outcomes. These reports must be accurate, complete, and submitted on time. Failure to comply can jeopardize current and future funding.
  4. Compliance with Federal, State, and Local Regulations
    Grant recipients must adhere to all applicable regulations, including environmental, labor, and procurement laws. For example, projects involving construction may require adherence to environmental impact assessments or local zoning laws.
  5. Audits and Monitoring
    Grant programs may include audits or site visits by grant administrators or independent auditors. Being prepared with well-maintained records and internal controls can ease the audit process and demonstrate compliance.

 

Challenges for Agricultural Grant Recipients 

  • Complexity of Requirements: Agricultural grants often come with layered compliance rules from multiple government agencies, which can be difficult to navigate. 
  • Resource Constraints: Smaller farms may lack dedicated staff to manage compliance, increasing risk. 
  • Changing Regulations: Grant requirements and regulations can evolve, requiring ongoing monitoring and adaptation. 

 

Best Practices to Maintain Compliance 

  • Develop Internal Controls: Implement controls around spending, approvals, and documentation specific to grant-funded projects. 
  • Train Staff: Ensure that employees understand grant requirements and their role in compliance. 
  • Maintain Clear Communication: Stay in contact with grant administrators and seek clarification on requirements when needed. 
  • Plan for Reporting: Set internal deadlines for data collection and reporting ahead of grant due dates. 
  • Seek Expert Assistance: Partner with accountants or advisors familiar with agricultural grants to help manage compliance. 

 

How De Boer, Baumann & Company Can Help 

De Boer, Baumann & Company offers specialized support to agricultural clients navigating the complexities of government grants. Our team assists with establishing compliant accounting practices, preparing for audits, managing reporting obligations, and advising on regulatory requirements. With a deep understanding of agricultural operations and grant compliance, we help ensure that your investment in sustainability and growth remains secure and successful. 

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Succession Planning for Multi-Generational Farms 

Running a family farm across multiple generations is both a proud tradition and a complex challenge. Succession planning—the process of preparing the farm for a smooth transition of ownership and management—is essential to ensure that the farm’s legacy endures while maintaining financial stability and operational efficiency. Whether you are in the early stages of passing …

Running a family farm across multiple generations is both a proud tradition and a complex challenge. Succession planning—the process of preparing the farm for a smooth transition of ownership and management—is essential to ensure that the farm’s legacy endures while maintaining financial stability and operational efficiency. 

Whether you are in the early stages of passing the reins or are deep in the transition process, a well-structured succession plan can help prevent family disputes, minimize tax burdens, and position the farm for long-term success. 

 

Why Succession Planning Matters 

Farms differ from many other family businesses due to their unique mix of assets, emotional ties, and regulatory complexities. Succession planning allows farm families to: 

  • Maintain business continuity despite generational change 
  • Protect family relationships by clarifying roles and expectations 
  • Manage tax liabilities related to estate, gift, and income taxes 
  • Prepare the next generation with the skills and knowledge needed to run the farm 
  • Incorporate new business models or diversify operations as needed 

Without a plan, transitions can lead to costly delays, litigation, or even the forced sale of farm assets. 

 

Key Components of a Succession Plan 

A successful succession plan typically involves the following elements: 

  1. Communication and Family Governance
    Open, honest conversations among family members lay the foundation. Establishing regular meetings and a family governance structure can help align goals and resolve conflicts early.
  2. Business Valuation and Financial Planning
    Accurate valuation of farm assets, including land, equipment, livestock, and business goodwill, is critical for equitable division and tax planning.
  3. Estate and Tax Strategies
    Working with legal and tax professionals to develop strategies that minimize estate taxes, such as gifting, trusts, or buy-sell agreements, can preserve farm assets across generations.
  4. Management and Ownership Transition
    Determining when and how ownership transfers will occur—whether gradually through gifting or via sale—is key to ensuring financial viability and operational control.
  5. Education and Mentorship
    Preparing the successor with hands-on experience, training, and leadership opportunities helps build confidence and competence.

 

Challenges to Anticipate 

  • Complex Family Dynamics: Differing visions and expectations can cause tension. Facilitated mediation or family business advisors may be needed. 
  • Changing Agricultural Markets: New market demands and technology require adaptability in the succession plan. 
  • Legal and Tax Complexity: State and federal laws evolve, making it essential to revisit and update plans regularly. 

 

The Role of Professional Advisors 

Succession planning is not a one-time event but an ongoing process. It requires coordination among accountants, attorneys, financial planners, and family members. Expert advisors help interpret laws, optimize tax outcomes, and create customized plans that reflect the family’s values and goals. 

 

How De Boer, Baumann & Company Supports Multi-Generational Farms 

De Boer, Baumann & Company brings decades of experience working with agricultural families navigating succession. Our professionals understand the unique financial, tax, and operational challenges farms face. We collaborate with your trusted legal and financial advisors to develop and update succession plans that protect your legacy while positioning your farm for future growth. 

If your farm is preparing for the next generation, reach out to learn how we can help guide your transition with confidence and clarity. 

 

About us

De Boer, Baumann & Company provides professional accounting, tax, and business advisory services to individuals and businesses in West Michigan and the surrounding areas. With expertise in a variety of industries, DBC specializes in comprehensive and innovative solutions to help clients achieve their financial goals.