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:

• Current Federal Developments June 15, 2026

• Slides