EPISODE · Jun 12, 2026 · 1H 3M
2026-06-15 Trusts and the New Section 68
from Federal Tax Update Podcast
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
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2026-06-15 Trusts and the New Section 68
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