On Feb. 12, 2026, the IRS released interim guidance in the form of IRS Notice 2026-15 (the Notice), on the new prohibited foreign entity (PFE) regime and its material assistance cost ratio (MACR) test ...
The IRS released long-awaited guidance under the SECURE 2.0 Act on December 20, 2023. Notice 2024-2 (Notice) provides clarification of various provisions, including several optional features that plan ...
Julia Kagan is a financial/consumer journalist and former senior editor, personal finance, of Investopedia. Chip Stapleton is a Series 7 and Series 66 license holder, CFA Level 1 exam holder, and ...
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