# erc (podcasts) — RSS Amplifier Recent posts from the 2 feeds in the RSS Amplifier directory that cover erc. Page: Feed: --- ## [2026-08-17 Maybe State Law Limited Partner Isn't the Test for 1402(a)(13)](https://www.currentfederaltaxdevelopments.com/podcasts/2026/8/16/2026-08-17-maybe-state-law-limited-partner-isnt-the-test-for-1402a13) _2026-08-16 · Ed Zollars, CPA · Current Federal Tax Developments_ This week we look at: Unpacking the Saver’s Match: Technical Guidance and Operational Frameworks Under Notice 2026-48 Harmonizing Section 3406 Backup Withholding with Section 6050W De Minimis Reporting Thresholds The High Bar for Equitable Tolling in Tax Practice: The Eighth Circuit’s Final Ruling in Boechler, P.C. Employer Contributions to Trump Accounts and Nondiscrimination Rules under… [Listen](https://static1.squarespace.com/static/54a14f8ee4b0bc51a1228894/t/6a81e8201a30951f24259b9c/1786898536585/2026-08-17+Maybe+State+Law+Limited+Partner+Isn_t+the+Test+for+1402%28a%29%2813%29.mp3) ## [2026-08-10 IRS Guidance on Qualifed Overtime for 2026-2028](https://www.currentfederaltaxdevelopments.com/podcasts/2026/8/9/2026-08-10-irs-guidance-on-qualifed-overtime-for-2026-2028) _2026-08-09 · Ed Zollars, CPA · Current Federal Tax Developments_ This week we look at: Transitioning Foreign Tax Allocations and Implementing the Ten Percent Credit Disallowance Under Section 960(d)(4) Trustee-to-Trustee Transfers of Inherited IRAs Through an Estate: Technical Analysis of PLR 202631001 Federal Courts Lack APA Jurisdiction Over Foreign Gift Penalty Disputes: The Adequate Alternative Remedy Barrier Sourcing Executive Termination Payments:… [Listen](https://static1.squarespace.com/static/54a14f8ee4b0bc51a1228894/t/6a790084970ccb22bcb97af8/1786314921404/2026-08-10+IRS+Guidance+on+Qualifed+Overtime+for+2026-2028.mp3) ## [2026-08-03 On Again Off Again On Again PLR](https://www.currentfederaltaxdevelopments.com/podcasts/2026/8/2/2026-08-03-on-again-off-again-on-again-plr) _2026-08-02 · Ed Zollars, CPA · Current Federal Tax Developments_ This week we look at: IRS Reinstates Tax Deferral on Variable Annuity Term Certain Options: Reconsideration and Reversal in PLR 202630002 Understanding the ERC Pleading Standard: Federal Claims Court Deferral in I Health and Life Insurance Services Predecessor Losses, the Lonely Parent Rule, and the Limits of Economic Reality: Analysis of HBM Holdings Co. v. Commissioner Double Books and Disguised… [Listen](https://static1.squarespace.com/static/54a14f8ee4b0bc51a1228894/t/6a6fa4e5d4e4313fe99b4e90/1785701619700/2026-08-03+On+Again+Off+Again+On+Again+PLR.mp3) ## [2026-07-27 AICPA New Interpretation on Indepdendence and Tax Engagements](https://www.currentfederaltaxdevelopments.com/podcasts/2026/7/26/2026-07-27-aicpa-new-interpretation-on-indepdendence-and-tax-engagements) _2026-07-26 · Ed Zollars, CPA · Current Federal Tax Developments_ This week we look at: Valuation of Remainder Interest Gifts Upon Trust Termination: State Law and Net Gift Adjustments in Lewis v. Commissioner Revenue Procedure 2026-26: Technical Overview of 2027 Indexing Adjustments for Premium Tax Credits and Affordability Standards Limitations of Interest Abatement Claims Under I.R.C. § 6404(e)(1) in the Context of ERC-Driven Amendments Section 6015(c) Relief… [Listen](https://static1.squarespace.com/static/54a14f8ee4b0bc51a1228894/t/6a66882773c0646610c02014/1785104565174/2026-07-27+AICPA+New+Interpretation+on+Indepdendence+and+Tax+Engagements.mp3) ## [2026-07-20 IRS Expands Business Tax Accounts](https://www.currentfederaltaxdevelopments.com/podcasts/2026/7/19/2026-07-20-irs-expands-business-tax-accounts) _2026-07-19 · Ed Zollars, CPA · Current Federal Tax Developments_ This week we look at: Partnership Recourse Rules: Conditional DROs will not establish EROL under § 1.752-2. Mileage Rate Adjustment: Business standard mileage rate rises to 76 cents on July 1, 2026. Business Tax Account: Modernized self-service portal expands features but requires active annual maintenance. Litigation Legal Fees: FCRA settlements are taxable gross income without above-the-line… [Listen](https://static1.squarespace.com/static/54a14f8ee4b0bc51a1228894/t/6a5d4dd85320616f2fcb9cd9/1784499830278/2026-07-20+IRS+Expands+Business+Tax+Accounts.mp3) ## [2026-07-13 A Week of Final Regulations](https://www.currentfederaltaxdevelopments.com/podcasts/2026/7/12/2026-07-13-a-week-of-final-regulations) _2026-07-12 · Ed Zollars, CPA · Current Federal Tax Developments_ This week we look at: Transitioning from First Time Abate (FTA) to Automatic Exemption from Penalty (AEP) Strict Enforcement of Tax Refund Statutes of Limitations Employee Retention Credit (ERC) Refund Claims & Pleading Standards Pandemic-Era Persistence of New York's Convenience of the Employer Rule Invalidity of Treasury Regulation Section 1.951A-2(c)(5) Non-Shareholder Capital Contributions vs.… [Listen](https://static1.squarespace.com/static/54a14f8ee4b0bc51a1228894/t/6a53f5acd4cd655f08857395/1783887481233/2026-07-13+A+Week+of+Final+Regulations.mp3) ## [2026-06-22 Qualified Opportunity Zone Interim Guidance for OBBBA](https://www.currentfederaltaxdevelopments.com/podcasts/2026/6/19/2026-06-22-qualified-opportunity-zone-interim-guidance-for-obbba) _2026-07-12 · Ed Zollars, CPA · Current Federal Tax Developments_ This week we look at: Relief from Ineffective S Corporation and QSub Elections Procedural and Jurisdictional Limits in Challenging IRS Guidance Medicaid Gross Receipts, Cohan Estimations, and Professional Reliance Standards and Deceit in Supervised Release Transitional Guidance on Qualified Opportunity Zones An audio version of this week’s broadcast can be downloaded or streamed below: 2026-06-22… [Listen](https://static1.squarespace.com/static/54a14f8ee4b0bc51a1228894/t/6a3593ab3c67f50e88b4e1d2/1781896150054/2026-06-22+Qualified+Opportunity+Zone+Interim+Guidance+for+OBBBA.mp3) ## [2026-07-06 ERC Cases Galore Week](https://www.currentfederaltaxdevelopments.com/podcasts/2026/7/5/2026-07-06-erc-cases-galore-week) _2026-07-05 · Ed Zollars, CPA · Current Federal Tax Developments_ This week we look at: Section 7508A(d) and Interest on Pre-COVID-19 Disaster Tax Deficiencies The Soroban Capital Partners SECA Tax Controversy Pleading Requirements for the Employee Retention Credit (Tapestry Senior Housing) ERC Causation and the Essential Business Hurdle (RAAM Construction) The Section 530A Transfer Tax Safe Harbor (Rev. Proc. 2026-25) Penalty Supervisory Approval Verification… [Listen](https://static1.squarespace.com/static/54a14f8ee4b0bc51a1228894/t/6a4ad788371fef50715126f4/1783289766494/2026-07-06+ERC+Cases+Galore+Week.mp3) ## [2026-06-29 OPR Releases Guidance On use of Generative AI](https://www.currentfederaltaxdevelopments.com/podcasts/2026/6/28/2026-06-29-opr-releases-guidance-on-use-of-generative-ai) _2026-06-28 · Ed Zollars, CPA · Current Federal Tax Developments_ This week we look at; Nominal S Corporation Ownership and the Abuse Exception Recapping the ERC via Section 7405 Civil Actions Constructive Dividends, Formalities, and Civil Fraud CDP Hearings, Offer-In-Compromise, and RCP Calculations Professional Responsibility and Responsible AI Use Rigorous Proof for ERC "Partial Suspension" Claims An audio only version of this week’s broadcast can be… [Listen](https://static1.squarespace.com/static/54a14f8ee4b0bc51a1228894/t/6a4142996e27560da12a790e/1782661829644/2026-06-29+OPR+Releases+Guidance+on+use+of+Generative+AI.mp3) ## [2026-06-15 Trusts and the New Section 68](https://www.currentfederaltaxdevelopments.com/podcasts/2026/6/12/2026-06-15-trusts-and-the-new-section-68) _2026-06-12 · Ed Zollars, CPA · Current Federal Tax Developments_ A discussion of the impact of new Section 68 on trusts and the JCT's Blue Book Footnote 102, IRS previews upcoming Section 25F credit guidance and more. [Listen](https://static1.squarespace.com/static/54a14f8ee4b0bc51a1228894/t/6a2c80c9628d9b2d79f28300/1781301467715/2026-06-15+Trusts+and+the+New+Section+68.mp3) ## [Open directory of blogs (Sponsored)](https://crawlproof.com/a/z4T9VmcgshLg) _2026-06-12 · **Sponsored**_ Drop URLs or OPML — get per-blog pages plus machine-readable JSON, OPML, text ## [So, You Want to Publish an Academic Book](https://annazhelnina.substack.com/p/so-you-want-to-publish-an-academic) _2026-06-04 · Anna Zhelnina · Funded & Otherwise_ Where to Start? ## [Rejection hurts (and not only in academia)](https://annazhelnina.substack.com/p/on-rejection) _2026-04-27 · Anna Zhelnina · Funded & Otherwise_ The backstage of success ## [A (Pragmatic) Ode to Peer Support](https://annazhelnina.substack.com/p/a-pragmatic-ode-to-peer-support) _2026-04-13 · Anna Zhelnina · Funded & Otherwise_ On the importance of getting and providing help ## [Preparing for and surviving the ERC Starting Grant interview](https://annazhelnina.substack.com/p/preparing-for-and-surviving-the-erc) _2026-03-30 · Anna Zhelnina · Funded & Otherwise_ You've made it this far! ## [AI Is Making Us Distrust Each Other in Academia](https://annazhelnina.substack.com/p/ai-is-making-us-distrust-each-other) _2026-03-17 · Anna Zhelnina · Funded & Otherwise_ The academic "green screen" and its problems ## [Excellent but not funded](https://annazhelnina.substack.com/p/excellent-but-not-funded) _2026-02-16 · Anna Zhelnina · Funded & Otherwise_ It's not you; it's the system ## [Project Postdocs](https://annazhelnina.substack.com/p/project-postdocs) _2026-02-02 · Anna Zhelnina · Funded & Otherwise_ What they are and what (not) to do when applying ## [When That Email Comes](https://annazhelnina.substack.com/p/when-that-email-comes) _2026-01-19 · Anna Zhelnina · Funded & Otherwise_ What happens when the ERC Step 1 decisions are out ## [Writer's Vulnerability](https://annazhelnina.substack.com/p/writers-vulnerability) _2025-12-08 · Anna Zhelnina · Funded & Otherwise_ The emotional risks of creating and sharing your work ## [What Counts as “Groundbreaking”?](https://annazhelnina.substack.com/p/what-counts-as-groundbreaking) _2025-11-24 · Anna Zhelnina · Funded & Otherwise_ On novelty and excellence in ERC grant writing ## [Stocks ranked by what execs say (Sponsored)](https://crawlproof.com/a/4znc0MOes2vS) _2025-11-24 · **Sponsored**_ Evidence-backed watchlists from earnings calls and filings, cited to real transcripts—not guesses. ## [Developing a Research Project Idea](https://annazhelnina.substack.com/p/developing-a-research-project-idea) _2025-11-10 · Anna Zhelnina · Funded & Otherwise_ with digital note-taking in Obsidian ## [Dealing with a writing crisis](https://annazhelnina.substack.com/p/dealing-with-a-writing-crisis) _2025-10-27 · Anna Zhelnina · Funded & Otherwise_ How to get unstuck on a deadline ## [Competition, Care, and Solidarity in Grant Writing (with Verena Seibel)](https://annazhelnina.substack.com/p/competition-care-and-solidarity-in) _2025-10-14 · Anna Zhelnina · Funded & Otherwise_ Applying for an ERC Starting Grant. Part VIII. ## [Staying sane while writing and waiting](https://annazhelnina.substack.com/p/staying-sane-while-writing-and-waiting) _2025-10-09 · Anna Zhelnina · Funded & Otherwise_ Applying for an ERC Starting Grant. Part VII ## [Digital Tools for Proposal Writing](https://annazhelnina.substack.com/p/digital-tools-for-proposal-writing) _2025-10-05 · Anna Zhelnina · Funded & Otherwise_ Applying for an ERC Starting Grant. Part VI ## [Diagramming and mind mapping](https://annazhelnina.substack.com/p/applying-for-an-erc-starting-grant-75a) _2025-09-24 · Anna Zhelnina · Funded & Otherwise_ Applying for an ERC Starting Grant. Part V ## [Budget and project structure](https://annazhelnina.substack.com/p/applying-for-an-erc-starting-grant-d84) _2025-09-19 · Anna Zhelnina · Funded & Otherwise_ Applying for an ERC Starting Grant. Part IV. ## [The Importance of the CV](https://annazhelnina.substack.com/p/applying-for-an-erc-starting-grant-27e) _2025-09-18 · Anna Zhelnina · Funded & Otherwise_ Applying for an ERC Starting Grant. Part III ## [Writing, feedback, and editing](https://annazhelnina.substack.com/p/applying-for-an-erc-starting-grant-da1) _2025-09-17 · Anna Zhelnina · Funded & Otherwise_ Applying for an ERC Starting Grant. Part II ## [100,000 Bonus Points Await You (Sponsored)](https://crawlproof.com/a/Ho7EHFLicPHP) _2025-09-17 · **Sponsored**_ Earn 100,000 bonus points after spending $5,000 in the first 3 months. ## [Timeline and overview](https://annazhelnina.substack.com/p/applying-for-an-erc-starting-grant) _2025-09-16 · Anna Zhelnina · Funded & Otherwise_ Applying for an ERC Starting Grant Part 1.