2026-08-17 Maybe State Law Limited Partner Isn't the Test for 1402(a)(13)

This week we look at:Unpacking the Saver’s Match: Technical Guidance and Operational Frameworks Under Notice 2026-48Harmonizing Section 3406 Backup Withholding with Section 6050W De Minimis Reporting ThresholdsThe High Bar for Equitable Tolling in Tax Practice: The Eighth Circuit’s Final Ruling in Boechler, P.C.Employer Contributions to Trump Accounts and Nondiscrimination Rules under REG-101355-26The Perpetual Burden of Carryover Substantiation: AMT Credits and Recordkeeping in Beacom v. CommissionerEquitable Tolling of Tax Court Filing Deadlines: Maniktala v. Commissioner (8th Cir.)Standardizing Retirement Plan Rollovers and Trustee-to-Trustee Transfers under SECURE 2.0: Notice 2026-49Unmasking the $70 Million Dubai Fraud: Section 165 Theft Loss Deductions in Deutsch v. CommissionerTreasury Proposes Substantive Section 987 Relief for Controlled Foreign Corporations (REG-103844-26)Rehearing Reversal: The Fifth Circuit’s Management Test for the Limited Partner Exception (K Alain, L.L.L.P.)The Crucial Role of Highest and Best Use in Conservation Easement Valuations: Evans v. Commissioner 2026-08-17 Maybe State Law Limited Partner Isn't the Test for 1402(a)(13) Edward K. Zollars, CPA (Arizona) Download You can download PDFs with copies of this week’s articles and slides below:2026-08-17 Slides2026-08-17 CFTD Articles