Ham Langston & Brezina LLP

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.

Certain “small businesses” may qualify for several valuable tax breaks. But different tax provisions use different size ...
06/18/2026

Certain “small businesses” may qualify for several valuable tax breaks. But different tax provisions use different size tests.

For instance, a gross receipts test is used to determine eligibility for cash accounting, simplified inventory rules, the completed contract method, relief from UNICAP requirements and exemption from the business interest deduction limitation. This threshold is adjusted for inflation. For 2026, your business may be eligible if its average annual gross receipts for the prior three-year period were $32 million or less.

Contact us to help evaluate your eligibility for these and other tax-saving opportunities based on your business’s structure and operations.

One of the greatest risks to your estate plan is the chance of incurring substantial long-term care (LTC) costs. These c...
06/17/2026

One of the greatest risks to your estate plan is the chance of incurring substantial long-term care (LTC) costs. These costs can quickly erode the savings you want to pass on to your family after your death. One solution is to purchase an LTC insurance policy. The policy’s terms dictate the amount of benefits you’ll receive each day or month, up to a defined lifetime maximum or number of years. A policy generally provides benefits when you can’t perform multiple basic activities of daily living or if you experience cognitive impairment. Carefully compare policy options, costs and benefits to find the best fit for your needs and goals. Contact us with any questions.

For the 12 months ending in April 2026, the U.S. inflation rate was 3.8%. Rising inflation can make managing a business ...
06/16/2026

For the 12 months ending in April 2026, the U.S. inflation rate was 3.8%. Rising inflation can make managing a business challenging, yet you can still thrive by making prudent cost cuts and acting if opportunities arise. You might, for example, reduce expenses by switching vendors, cutting overtime hours or moving offices. Be sure to assess inflation’s effect on each product line and determine whether your product mix still makes sense. Then decide whether you should raise prices (just be sure to give customers fair notice). For help evaluating your current financial situation and developing additional inflation-fighting strategies, contact us.

Late-paying customers create more than cash flow headaches — they can disrupt budgeting, increase borrowing needs and st...
06/15/2026

Late-paying customers create more than cash flow headaches — they can disrupt budgeting, increase borrowing needs and stall growth. However, the problem isn’t always the customer’s unwillingness to pay. It often stems from operational issues, such as weak internal processes, outdated payment systems and inconsistent collections. Businesses that strengthen receivables management improve stability and long-term flexibility. We can help you assess your current collection practices, strengthen internal controls and identify practical ways to improve cash flow management. Contact us for guidance.

Small business owners, beware: Tax identity theft is a costly, ongoing threat. Criminals may file fraudulent returns usi...
06/11/2026

Small business owners, beware: Tax identity theft is a costly, ongoing threat. Criminals may file fraudulent returns using a business’s EIN, impersonate executives to steal employee W-2 data, or use forged IRS documents to pose as a business for financial or tax-related activity.

Protect your organization by implementing a cybersecurity plan, securing sensitive data, training employees and using technology tools such as encryption and multi-factor authentication. Working with a trusted tax professional is also critical. We can review your risks, recommend safeguards and determine the next steps if something looks suspicious. Contact us to learn more.

Do you hold assets such as overseas real estate, foreign bank accounts or investments in international markets? Proper e...
06/10/2026

Do you hold assets such as overseas real estate, foreign bank accounts or investments in international markets? Proper estate planning for foreign assets is essential to avoid unexpected tax consequences, legal complications and administrative delays for heirs. To ensure that your foreign assets are distributed according to your wishes, your will must be drafted and executed in a manner that will be accepted in the United States as well as in the country or countries where your assets are located. Often, it’s possible to prepare a single will that meets the requirements of each jurisdiction. But it may be preferable to have separate wills for foreign assets. Contact us for more details.

Is your business paying for insurance coverage you don’t need — or missing protection where risk may be significant? You...
06/09/2026

Is your business paying for insurance coverage you don’t need — or missing protection where risk may be significant? You may have many options to choose from, depending on your organization’s operations and risks. General liability is the most basic policy, and it’s often paired with product liability, professional liability and property coverage. Other products include employment practices liability, business interruption, key person and cyberinsurance policies. Work with an independent broker to learn more about each type. We can also help you evaluate potential coverage gaps and manage business risk cost-effectively.

Cash is no longer the preferred payment method for many customers. As electronic and digital options continue to expand,...
06/08/2026

Cash is no longer the preferred payment method for many customers. As electronic and digital options continue to expand, more businesses are evaluating how much they rely on physical currency. While going fully cashless may not be realistic, a “cash-light” model can help improve margins and streamline operations. However, it’s important to weigh those benefits against customer needs and legal requirements. Before making changes, assess how shifts in payment methods affect cash flow and compliance. The right strategy depends on your customer base, cost structure and risk profile. Contact us to discuss your payment mix and determine whether a cash-light approach makes sense for your business.

Recently, the U.S. Treasury Dept. provided some details about the forthcoming revised IRS Form 990 (an information retur...
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.

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

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

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