Federal Tax Update: Dealing with Uncashed Retirement Plan Checks

https://vimeo.com/1102786771?share=copy#t=0 https://www.currentfederaltaxdevelopments.com/podcasts/2025/7/19/2025-07-21-dealing-with-uncashed-retirement-plan-checks This week we look at: Conservation Easement Deductions: A Critical Review of Rock Cliff Reserve, LLC Portability Election Pitfalls: A Deep Dive into Estate of Rowland and DSUE Requirements Understanding Equitable Tolling in Tax Court: Insights from Boechler, P.C. v. Commissioner A Critical Review of Veribest Vesta, LLC v. Commissioner of Internal Revenue: Implications for Conservation Easement Valuations Understanding Withholding and Reporting for Uncashed Retirement Plan Distribution Checks: A Review of Rev. Rul. 2025-15 Fifth Circuit Affirms Tax Court’s Disallowance of Micro-Captive Insurance Deductions: An Analysis of Swift v. Commissioner