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Ham Langston & Brezina LLP

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Ham Langston & Brezina LLP

HL&B is a professional service firm offering assurance, tax and business advisory services. HL&B was formed in 1995. Welcome home.

We are committed to the Southeast Texas market with offices in Houston and Galveston, Texas. We have enjoyed great opportunities by implementing the simple principle of providing clients an experienced engagement team committed to quality and timely service for a reasonable fee. HL&B has grown to be one of the top twenty CPA firms in Houston, Texas (as determined by the Houston Business Journal) a

nd is one of only a handful of firms that was founded, and is headquartered, in Houston. The majority of our partners have backgrounds that include experience at large international accounting firms. Given this experience, we strive to provide organizations with the resources available at the large international accounting firms, with a more effective hands-on approach. We believe this approach provides us with an opportunity to deliver quality service to our clients. We have developed and endeavor to maintain our base of reputable, publicly and privately held clients, including employee benefit plans. Since its inception, the firm has enjoyed significant growth and we expect to continue the growth of our practice by providing sound accounting and tax advice and quality service to our clients and prospective clients. Our approach is to become a trusted adviser that understands our client's needs and contributes to their success. We work hard, but we balance hard work with what is most important--family. If you work with or at HL&B, you are a member of the family.

06/05/2026

Recently, the U.S. Treasury Dept. provided some details about the forthcoming revised IRS Form 990 (an information return used by tax-exempt organizations). Among other things, the new form will require clearer reporting on fiscal sponsorships. These occur when nonprofits provide an administrative umbrella for new charitable projects, sparing them the burden of immediately obtaining tax-exempt status themselves. The new Form 990 is also likely to request more information on foreign activities, particularly details on international donors. Nonprofits can start preparing for these changes by increasing documentation and improving recordkeeping.

06/04/2026

Does your business own commercial real property? A closer look at your building costs could change how quickly you can deduct those expenses.

Business buildings generally have a 39-year depreciation period. A cost segregation study separates various building components, such as electrical systems and flooring. It then allows these components to be reclassified and deducted over a much shorter period, thereby deferring taxes and boosting cash flow. Recent tax law changes enhanced these benefits by increasing first-year depreciation write-offs.

Contact us to discuss whether this strategy is right for your business. We can determine reasonable cost allocations to help withstand IRS scrutiny.

06/03/2026

Estate planning can be overwhelming. One reason is that it has a language all its own. While you may be familiar with common terms such as “will” or “executor,” you may not be as certain about others. For example, if you want to make a minor revision to your will, that’s called writing a “codicil.” It’s a legally binding document that modifies an existing will without requiring a complete rewrite. Another term is “probate.” It’s the legal process of settling an estate in which the validity of the will is proven, the deceased’s assets and debts are identified, all debts and taxes are paid, and the remaining assets are distributed. Contact us if you’re unsure of an estate planning term.

06/02/2026

Some small business owners assume that offering their employees a retirement plan is cost prohibitive. But two plans are particularly suited to employers with fewer than 100 workers: SEP and SIMPLE IRAs. Only employers can make contributions to SEP IRAs — which provide high contribution limits — but you aren’t required to fund accounts when cash-flow constraints make it difficult. SIMPLE IRAs allow both employers and participants to make higher annual contributions than participants could with self-owned IRAs. Plus, your business’s contributions are tax-deductible. Contact us to review your budget and benefit needs and suggest an appropriate plan.

06/01/2026

With ongoing talent shortages, building broader skills across your finance and accounting team is essential. Cross-training is a practical, cost-effective way to improve coverage during employee absences, encourage collaboration and share institutional knowledge. It can also strengthen internal controls by increasing oversight of key processes. Start by temporarily rotating responsibilities among team members. Even simple task rotations can build flexibility and long-term resilience. Contact us for help designing a cross-training approach tailored to your organization’s needs.

05/29/2026

C corporation shareholders usually owe tax on gains from selling stock. But qualified small business (QSB) stock sales may qualify for a special gain exclusion. To be eligible for this break, certain requirements must be met.

QSB stock acquired after Sept. 27, 2010, may be eligible for a 100% gain exclusion if it’s held for at least five years. Under recent tax law changes, QSB stock acquired after July 4, 2025, may be eligible for a partial gain exclusion if it’s held for at least three years.

Contact us to learn whether this tax-saving strategy is right for your business. We can help structure your business to unlock the potential tax savings and navigate the complex rules.

05/28/2026

Donor-advised funds (DAFs) have become increasingly popular among those who want to simplify their charitable giving while maximizing tax efficiency. A DAF is a charitable investment account typically managed by a financial institution or an independent sponsoring organization. Contributions are generally deductible in the year they’re made, even if the funds are distributed to charities in future years. Assets you contribute to a DAF are removed from your taxable estate. Plus, in your estate plan, you can designate your DAF as a beneficiary to receive assets upon your death, ensuring continued charitable giving in your name. Contact us to discuss how a DAF might fit into your estate plan.

05/27/2026

Intellectual property (IP) is foundational to the value of most businesses. To help ensure you actually own your company’s patents, trademarks, copyrights, trade secrets and other IP, work with an attorney to draft a standard invention assignment agreement. Employees and independent contractors should sign it when they’re hired and provide you with a list of excluded inventions (developed on their own or for previous employers). Legal advice is critical, but contact us as well. We can help you address IP ownership issues before you sell your business or before workers leave your employment. We can also help identify financial and tax considerations of IP.

05/26/2026

When you change jobs, what should you do with the money in your employer-sponsored retirement plan? You could roll over the balance to a new employer’s plan, but rolling it into an IRA may give you broader investment flexibility. Neither type of rollover is taxable, and both options allow you to continue benefiting from tax-deferred earnings until you take withdrawals. But there’s an often-overlooked situation when a taxable lump-sum distribution may make sense: If the account holds appreciated stock of your former employer, you may achieve better long-term tax results by distributing the company stock to a taxable brokerage account instead of rolling it over. Contact us to learn more.

05/25/2026

Today we honor and remember those who have died while serving in the United States Armed Forces.

Address

11550 Fuqua Street, Ste 475
Houston, TX
77034

Opening Hours

Monday	9am - 5pm
Tuesday	9am - 5pm
Wednesday	9am - 5pm
Thursday	9am - 5pm
Friday	9am - 5pm

Telephone

(281) 481-1040

Website

http://www.hlb-cpa.com/

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