About this episode

This episode discusses the implications of the new Section 68 on trusts and estates, along with various tax-related topics.

https://vimeo.com/1200899324?share=copy&fl=sv&fe=ci https://www.currentfederaltaxdevelopments.com/podcasts/2026/6/12/2026-06-15-trusts-and-the-new-section-68 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

People in this episode

Host: FICPA Podcasts

Topics covered

• Federal Tax Update
• Trusts
• Section 68
• Tax Risks
• Hobby Losses
• Education Freedom Tax Credit

Keywords

• Federal Tax
• Trusts
• Section 68
• Hobby Losses
• Education Freedom Tax Credit
• Tax Risks
• Clean Energy

Mentioned in this episode

Organizations: Current Federal Tax Developments, Clean Energy

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