No. 57-3, March 2026
Index
- A lower substantial-improvement threshold for rural opportunity zones.
- Application of grandfathering rules under Sec. 162(m) to severance plan payments. (Internal Revenue Code)
- Cap raised, strings attached: The 2025 SALT shake-up: Tax advisers can help clients navigate the higher SALT cap enacted by H.R. 1. (state and local tax, One Big Beautiful Bill Act of 2025)
- Case study: Cross-border planning for an Australia-bound expatriate couple.
- Considerations for intergenerational split-dollar arrangements: Families with significant estate tax exposure may consider intergenerational split-dollar (IGSD) arrangements, where the senior generation loans funds to a trust to purchase life insurance on children for the benefit of grandchildren.
- Current Developments in Taxation of Individuals. (part 1)
- Dissolving business taxpayers: Selected procedural implications.
- Estate planning in a post-OBBBA world. (One Big Beautiful Bill Act of 2025)
- Financial reporting for tax complexity in divestitures.
- Inside the pressure cooker: Taking care of yourself and your team during tax season: Tax season's challenges can be overcome with leaders' empathy and respect for team members.
- IRS's rejection of marijuana dispensary's offer in compromise upheld.
- Right to jury trial does not apply to accuracy-related penalties.
- Sec. 174: The OBBBA and growing state tax disconformity. (Internal Revenue Code, One Big Beautiful Bill Act of 2025)
- Tax planning for mutual fund investments: Investors must be careful to properly time purchases and sales of mutual fund shares to avoid unfavorable income recognition from distributions.