This week we look at:

Rev. Rul. 2026-22: 401(h) surplus assets may fund active medical benefits for employees age 59½ and over
Tax Court sustains revocation of a social club's exemption where gas royalties exceeded 50% of receipts
Tax Court denies whistleblower award because the IRS acted on a Senate report, not the claim

An audio version of this week’s broadcast can be streamed or downloaded below:

A PDF with this week’s articles can be downloaded below: