The latest court actions or other developments involving wrangling over refunds on tariffs imposed by the second Trump administration; tariffs at issue in these cases; what interested parties should know about refund rights and eligibility, the potential steps for pursuing a refund, deadlines that must be adhered to, and any still-unresolved refund disputes that they should be paying attention to. What should businesses be doing now to maximize their chances of securing a refund on recent tariffs?
The 2nd Circuit’s Sept. 17 ruling in Soroban Capital Partners LP v. Commissioner of Internal Revenue; what this ruling means for limited partners’ tax obligations or exemptions; how other courts have ruled on this issue; practical guidance on managing tax structures and taxpayer status.
How individuals can protect their rights as voters; where would-be voters should go for trustworthy information about the registration and voting process and the most secure ways to cast their ballots; related information regarding the First Amendment and/or regarding employee time off to vote; how states are addressing election integrity issues and voter rights in the run-up to the U.S. midterm elections; identification that individuals should take with them to the polls on Election Day; what individuals should do if they encounter challenges at the polls to their right to vote, or are faced with direct or indirect threats, intimidation, or harassment by law enforcement, protesters, or other individuals or organizations, whether at the polls, at ballot drop-off sites, or otherwise; potential local or national resources that aid in facilitating access to the voting process; additional issues involving any of the following: risk of identity theft, election-season phishing or smishing threats, imposter websites or other fraudulent communications, and the spread of inadvertent misinformation or deliberate disinformation (in some cases, exacerbated by the evolution of artificial intelligence).
The Taxpayer Assistance and Service Act; key provisions; what changes stand out to you as being most significant (whether overall, or as regards a specific type of taxpayer or situation); projected implementation timeline for changes to be made under the Act.
Estate planning issues to consider in the case of estate holders or potential beneficiaries who may have permanent – or intermittent but severe – conditions that would impair their financial decision-making; types of trusts that can be useful tools in these types of situations; what to know about the role of a trustee or other outside advisers; additional guidance on how to get ahead of a potentially unfortunate series of missteps.