Current Federal Tax Developments - August 17, 2026

Topics covered: -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 Current Federal Tax Developments is brought to you by Kaplan Financial Education and MOCPA.