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Read need-to-know updates, commentary, and analysis on Tax issues written by leading professionals.
McAfee & Taft

IRS releases new 401(k) plan contribution limits for 2026

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On November 13, 2025, the IRS released the retirement plan contribution limits for 2026. For many months now we have been talking about the new requirement effective in 2026 that those making more than $145,000 in FICA wages...more

BakerHostetler

Weekly Blockchain Blog - November 2025 #3

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Banks Explore Tokenized Deposits, Launch Crypto Trading; $YLDS on Solana - Two major global banks recently announced they are “exploring the development of an interoperability framework to enable tokenised value transfers...more

Holland & Knight LLP

Reforma Fiscal para 2026 en México

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Los decretos por los que se expide la Ley de Ingresos de la Federación para el Ejercicio Fiscal de 2026 (LIF), que reforman el Código Fiscal de la Federación (CFF), la Ley del Impuesto Especial sobre Producción y Servicios...more

Barnea Jaffa Lande & Co.

NGOs and PBCs to Report Donations Digitally

Barnea Jaffa Lande & Co. on

Starting on January 1, 2026, a significant change will take effect in the reporting format of donations received by NGOs, including amutot and public benefit companies (PBCs).   In July 2025, the Israel Tax Authority (ITA)...more

Freeman Law

Tax Court in Brief | Graham v. Commissioner | Dkt No. 4044-24

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The Tax Court in Brief - Freeman Law’s “The Tax Court in Brief” covers substantive Tax Court opinion, providing a brief of its decisions in clear, concise prose. For a link to our podcast covering the Tax Court in...more

DLA Piper

IRS announces 2026 retirement and benefit plan limits, SSA announces COLA adjustment

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On November 13, 2025, the Internal Revenue Service (IRS) announced cost-of-living adjustments (COLAs) to the dollar limits on benefits and contributions in retirement plans for 2026. These adjustments are in addition to...more

Venable LLP

2026 IRS Dollar Limits on Benefits, Contributions, and Recognizable Compensation

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The Internal Revenue Service (IRS) has announced 2026 dollar limits on benefits, contributions, and recognizable compensation. The Internal Revenue Code (Code) affords tax benefits for employers that sponsor qualified plans...more

Carlton Fields

Florida Appeals Court Decisions Week of November 10 - 14, 2025

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U.S. Eleventh Circuit Court of Appeals - USA v. Bryan - criminal trial, interference with rights, kidnapping, evidence- Koletas v. USA - FTCA, sovereign immunity waiver, Transportation Security Officers - Watson v....more

Blank Rome LLP

IRS Announces 2026 Retirement Plan Limits

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The Internal Revenue Service (“IRS”) has announced the following dollar limits applicable to tax-qualified plans for 2026 - The limit on the maximum amount of elective contributions that a person may make to a 401(k) plan,...more

Katten Muchin Rosenman LLP

Business Income Tax Planning in Light of the OBBBA: What Owners and Investors Need to Know

The One Big Beautiful Bill Act (OBBBA) brings increased predictability for business owners, founders, family offices and investors in many tax planning aspects. Individual and corporate tax rates stay put, qualified small...more

Troutman Pepper Locke

IRS Announces 2026 Retirement Plan Limits: Modest Increases

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The Internal Revenue Service (IRS) announced the 2026 cost-of-living adjustments to the dollar limitations for qualified retirement plans and other benefits, and the Social Security Administration announced its own...more

Williams Mullen

No More Freefalls: Treasury Department & IRS Address the “Cliff Effect” of the LIHTC Average Income Test

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On Tuesday, September 30, 2025, the Treasury Department, in connection with the Internal Revenue Service (the “IRS”), published and made effective Treasury Decision 10036 (T.D. 10036), which addresses certain pitfalls in the...more

Chambliss, Bahner & Stophel, P.C.

Understanding ABLE Accounts: What They Are and How They Work

For individuals with disabilities and their families, saving for the future has long presented unique challenges due to the asset limits tied to essential government benefits. ABLE accounts — tax-advantaged savings accounts...more

Foley & Lardner LLP

Better Late Than Never: IRS Announces 2026 Retirement Plan Cost-of-Living Adjustments

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On November 13, the Internal Revenue Service (IRS) released Notice 2025-67, which contains the new dollar limitations for retirement plans that go into effect on January 1, 2026. Due to the federal government shutdown, this...more

Kohrman Jackson & Krantz LLP

IRS Releases 2026 Retirement Plan Contribution Limits: What Employers and Plan Participants Need to Know

The IRS has announced updated cost-of-living adjustments for retirement plan contribution limits that will take effect in 2026. The changes apply to 401(k), 403(b), governmental 457 plans, IRAs, SIMPLE accounts and various...more

Allen Barron, Inc.

How 99% of U.S. Business Owners can Protect Their Business

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The U.S. Chamber of Commerce notes that over 99% of businesses in the United States are "small businesses." Did you know that 99% of U.S. business owners can protect their business through business succession and estate...more

Brownstein Hyatt Farber Schreck

Employee Benefits-Related Limits for 2026

This chart shows some of the annually adjusted dollar limits that impact employee benefits, as published by the Internal Revenue Service, the Social Security Administration and the Pension Benefit Guaranty Corporation....more

Littler

Policy Week in Review – November 2025

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Record 43-Day Shutdown Ends; Federal Government Reopens  - As a quick recap, the House passed the original Continuing Resolution (CR) in September to fund the federal government through November 21; the CR then went to the...more

Quarles & Brady LLP

IRS Releases 2026 Limits for Benefit Plans

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The Internal Revenue Service has released cost of living increase numbers for many retirement and welfare plan limits for plan years commencing in 2026. The elective deferral limit for 401(k) and 403(b) plans increased from...more

Eversheds Sutherland (US) LLP

Tax Bytes: Week of November 10, 2025

Welcome to this week’s edition of Tax Bytes. Our team of tax lawyers is actively monitoring for federal and international tax developments and issues of note....more

Eversheds Sutherland (US) LLP

Benefits Catch-Up - Q3 2025

With so much happening in the employee benefits world, we bring you Benefits Catch-Up, our catch-up contribution to help you keep up with recent developments....more

Hanson Bridgett

IRS Issues 2026 Limits for Retirement Plans

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On November 13, 2025, the IRS announced in Notice 2025-67 cost-of-living adjustments to the tax-qualified retirement plan dollar limits for 2026. Most of the applicable dollar limits currently effective for 2025 will increase...more

Verrill

The New $2,000 Threshold for Sending IRS Form 1099-MISC to Prize Winners

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I may not be the first to tell you, but don’t forget about an additional benefit of the 870-page One Big Beautiful Bill Act passed in July. As prize promotion sponsors and administrators know, an IRS Form 1099-MISC is used to...more

Fenwick & West LLP

U.S. Tax Court Holds that § 7701(o) Requires Threshold Relevancy Determination Before Applying Two-Prong Economic Substance Test

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In Patel v. Commissioner, the United States Tax Court held on November 12, 2025, that the economic substance doctrine, as codified by § 7701(o) of the Internal Revenue Code, requires a relevancy requirement, noting that...more

McNees Wallace & Nurick LLC

Did you know?

McNees’ Benefits Group will be issuing a “Did you know?” series throughout the year providing short compliance reminders. Did you know that the IRS has published cost of living adjustments for retirement plans for the year...more

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