2026-06-15 Trusts and the New Section 68
This week we look at:
Application of New Section 68 to Trusts and Estates
Assessing the Risks of Hindsight in Late § 475(f)(1) Elections
The Eradication of the 5% Safe Harbor (Clean Energy)
Limits of § 2036(a) and Tax-Motivated Transfers
Section 183 Hobby Losses & Penalties
New Section 25F Education Freedom Tax Credit
An audio version of this week’s broadcast can be streamed or downloaded below:
PDFs with copies of this week’s articles on the updates and the slides for this week can be downloaded below: