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
PRACTICE MANAGEMENT
2026 tax software survey
CPAs rate their return preparation software’s performance during this year’s tax season.
