This week we look at:

• Annual Adjustments to Retirement Plan Limitations

• Ensuring Investment Trust Status for Digital Asset Staking Entities

• Examining Penalties in Microcaptive Transactions

• Ownership Requirements for Non-Business Theft Losses

• Defining the Scope of I.R.C. § 172(b)(3) Carryback Waivers

You can stream or download this week’s audio version of the broadcast below.

A PDF with this week’s updates can be downloaded via the link below.

2025-11-17 Current Federal Tax Developments