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Recent Commentary
IRS Updates Applicable Federal Rates for July 2026
The IRS has announced the Applicable Federal Rates for July 2026, including the Section 7520 rate of 5.2%.
Convenient Giving
Naming a DAF as the remainder beneficiary of a CRT gives the donor flexibility.
JCT Releases Explanation of OBBBA
On May 28, 2026, the Joint Committee on Taxation (JCT) released its General Explanation of the Tax Provisions of Public Law 119-21 (Explanation). Often referred to as the One Big Beautiful Bill Act (OBBBA or Act), the Explanation provides insight into how staffers interpret the new law.
Rate for Charitable Calculations Rises to 5.2%-
In Rev. Rul. 2026-12, the Service announced the Section 7520 rate for July will rise to 5.2% from 5.0. The average rate for 2025 was 4.95%, while the average rate for 2026 is 4.83%.