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Previous Issues

The Residuary | October 19, 2026

ACTEC's illiquid-asset program, retired estate tax rulings, and Oregon's $30M wealth tax petition

The Residuary | October 12, 2026

A First Department ruling lets guardians redirect beneficiary designations; Rev. Proc. 2026-20 stays exchange-traded; Prop 40 heads to voters.

The Residuary | October 5, 2026

Treasury targets ETF conversions; trust deductions make the guidance plan

The Residuary | September 28, 2026

The IRS seeks $736 million over GRAT note swaps; Tax Court tolls a BBA deadline; a SPAT falls into bankruptcy.

The Residuary | September 21, 2026

A scrivener's error repaired without tax cost, and the limited partner exception narrows again

The Residuary | September 14, 2026

A reverse QTIP election nobody made, and the GST exemption that dies with it.

The Residuary | September 8, 2026

Foreign tax credits lose to the NIIT at the Federal Circuit

The Residuary | August 31, 2026

The Fifth Circuit rewrites the limited partner test, North Carolina ends beneficiary-based trust taxation, and Kentucky gets a DAPT statute.

The Residuary | August 24, 2026

Trusts may owe tax on income they fully distributed

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Disclaimer: This newsletter is for informational purposes only, does not constitute legal or tax advice, and creates no attorney-client or advisory relationship. Readers should not act or refrain from acting based on any content herein without seeking independent professional counsel.

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