This week we look at:

Unpacking the Saver’s Match: Technical Guidance and Operational Frameworks Under Notice 2026-48
Harmonizing Section 3406 Backup Withholding with Section 6050W De Minimis Reporting Thresholds
The High Bar for Equitable Tolling in Tax Practice: The Eighth Circuit’s Final Ruling in Boechler, P.C.
Employer Contributions to Trump Accounts and Nondiscrimination Rules under REG-101355-26
The Perpetual Burden of Carryover Substantiation: AMT Credits and Recordkeeping in Beacom v. Commissioner
Equitable Tolling of Tax Court Filing Deadlines: Maniktala v. Commissioner (8th Cir.)
Standardizing Retirement Plan Rollovers and Trustee-to-Trustee Transfers under SECURE 2.0: Notice 2026-49
Unmasking the $70 Million Dubai Fraud: Section 165 Theft Loss Deductions in Deutsch v. Commissioner
Treasury Proposes Substantive Section 987 Relief for Controlled Foreign Corporations (REG-103844-26)
Rehearing Reversal: The Fifth Circuit’s Management Test for the Limited Partner Exception (K Alain, L.L.L.P.)
The Crucial Role of Highest and Best Use in Conservation Easement Valuations: Evans v. Commissioner

You can download PDFs with copies of this week’s articles and slides below:

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