The last few years have seen the proliferation of so-called section 643(b) trusts. Although there are various iterations of these trust arrangements, a common purpose seems to permeate each of them: ...

In the past five months, we have seen a greater number of requests for the Independent Security Study than in the past five years combined. What is driving this surge? Greater awareness by boards as ...

The Inflation Reduction Act of 2022 (the “IRA”) added and modified certain energy tax credit provisions of the U.S. Internal Revenue Code of 1986, as amended (the “Code”). [1] The modifications ...

Section 1256 contracts include certain regulated futures contracts, foreign currency contracts and non-equity options. These contracts receive a unique tax treatment under the IRS code and are subject ...

The Internal Revenue Service recently updated guidance in Fact Sheet FS-2025-09 (Fact Sheet) to address changes to the limitation on business interest expense deductions under Internal Revenue Code ...