This update surveys recent federal tax developments involving individuals, including
court cases, rulings, and guidance issued during the six months ending October 2025.
INDIVIDUALS
March 2026 - The Tax Adviser
ESTATES, TRUSTS & GIFTS
Considerations for intergenerational split-dollar arrangements
Families with significant estate tax exposure may consider intergenerational split-dollar (IGSD) arrangements, where the senior generation loans funds to a trust to purchase life insurance on children for the benefit of grandchildren.
TAX CLINIC
ESTATES, TRUSTS & GIFTS
expenses & deductions
PRACTICE & PROCEDURES
STATE & LOCAL TAXES
TAX ACCOUNTING
COLUMNS
PERSONAL FINANCIAL PLANNING
TAX PRACTICE MANAGEMENT
STATE & LOCAL TAXES
CASE STUDY
TAX PRACTICE MANAGEMENT
2025 tax software survey
AICPA members in tax practice assess how their return preparation software performed during tax season and offer insights into their procedures.
