September 30, 2025
New Treasury guidance halves the improvement threshold for rural Opportunity Zone projects and sets up a permanent program with a bigger tax break for capital gains invested outside cities.
The agency pulled back 2024 proposals that would have tightened Section 355, leaving current, more flexible law in place for owners planning to divide a closely held company.
A new Bank of America study finds affluent households increased total charitable giving by 30% since 2015 even as the share who donate anything fell from 91% to 81%.
Treasury's contingency plan says Inflation Reduction Act funding will keep all 74,300 IRS employees working through the first week of a shutdown, with no word on what happens after that.
A notice letting Dimensional Fund Advisors add an ETF share class to its mutual funds opens a structure that can cut capital-gain distributions for taxable investors industrywide.
A Georgia land deal shows how the Tax Court keeps unwinding syndicated conservation easements, this time disallowing one donor's deduction entirely and slashing the other by 98%.
Final Treasury regulations issued September 15, 2025 confirm that workers whose prior-year wages from an employer top $150,000 must make 401(k) catch-up contributions as after-tax Roth money starting in 2026.
Klarna priced its September 9, 2025 IPO above range at $40 a share, a $15.1 billion valuation, creating tax decisions for employees and early investors who can now sell newly liquid shares.
Average 401(k) balances climbed to $137,800 in the second quarter, and the growing club of seven-figure accounts faces a larger question about taxes on the way out.
A new alternatives program brings institutional-style private market funds to ultra-wealthy clients, along with the K-1s, state filings and tax drag that come with them.
Staff at the London fintech can sell shares at $1,381.06 apiece. For US-resident employees and investors, the payout raises questions about holding periods, the 3.8% surtax and foreign tax credits.