# erc (video feeds) — RSS Amplifier Recent posts from the 1 feeds in the RSS Amplifier directory that cover erc. Page: Feed: --- ## [2026-08-17 Maybe State Law Limited Partner Isn't the Test for 1402a13](https://oscpa.libsyn.com/2026-08-17-maybe-state-law-limited-partner-isnt-the-test-for-1402a13) _2026-08-16 · Federal Tax Update Podcast_ 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://traffic.libsyn.com/secure/oscpa/2026-08-17_Maybe_State_Law_Limited_Partner_Isnt_the_Test_for_1402a13.mp3?dest-id=87351) ## [2026-08-10 IRS Guidance on Qualifed Overtime for 2026-2028](https://oscpa.libsyn.com/2026-08-10-irs-guidance-on-qualifed-overtime-for-2026-2028) _2026-08-09 · Federal Tax Update Podcast_ 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://traffic.libsyn.com/secure/oscpa/2026-08-10_IRS_Guidance_on_Qualifed_Overtime_for_2026-2028.mp4?dest-id=87351) ## [2026-08-03 On Again Off Again On Again PLR](https://oscpa.libsyn.com/2026-08-03-on-again-off-again-on-again-plr) _2026-08-02 · Federal Tax Update Podcast_ 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://traffic.libsyn.com/secure/oscpa/2026-08-03_On_Again_Off_Again_On_Again_PLR.mp3?dest-id=87351) ## [2026-07-27 AICPA New Interpretation on Indepdendence and Tax Engagements](https://oscpa.libsyn.com/2026-07-27-aicpa-new-interpretation-on-indepdendence-and-tax-engagements) _2026-07-26 · Federal Tax Update Podcast_ 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://traffic.libsyn.com/secure/oscpa/2026-07-27_AICPA_New_Interpretation_on_Indepdendence_and_Tax_Engagements.mp3?dest-id=87351) ## [2026-07-20 IRS Expands Business Tax Accounts](https://oscpa.libsyn.com/2026-07-20-irs-expands-business-tax-accounts) _2026-07-19 · Federal Tax Update Podcast_ 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://traffic.libsyn.com/secure/oscpa/2026-07-20_IRS_Expands_Business_Tax_Accounts.mp3?dest-id=87351) ## [2026-07-13 A Week of Final Regulations](https://oscpa.libsyn.com/2026-07-13-a-week-of-final-regulations) _2026-07-12 · Federal Tax Update Podcast_ 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://traffic.libsyn.com/secure/oscpa/2026-07-13_A_Week_of_Final_Regulations.mp3?dest-id=87351) ## [2026-07-06 ERC Cases Galore Week](https://oscpa.libsyn.com/2026-07-06-erc-cases-galore-week) _2026-07-05 · Federal Tax Update Podcast_ 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://traffic.libsyn.com/secure/oscpa/2026-07-06_ERC_Cases_Galore_Week.mp3?dest-id=87351) ## [2026-06-29 OPR Releases Guidance on use of Generative AI](https://oscpa.libsyn.com/2026-06-29-opr-releases-guidance-on-use-of-generative-ai) _2026-06-28 · Federal Tax Update Podcast_ 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 [Listen](https://traffic.libsyn.com/secure/oscpa/2026-06-29_OPR_Releases_Guidance_on_use_of_Generative_AI.mp3?dest-id=87351) ## [2026-06-22 Qualified Opportunity Zone Interim Guidance for OBBBA](https://oscpa.libsyn.com/2026-06-22-qualified-opportunity-zone-interim-guidance-for-obbba) _2026-06-19 · Federal Tax Update Podcast_ 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 [Listen](https://traffic.libsyn.com/secure/oscpa/2026-06-22_Qualified_Opportunity_Zone_Interim_Guidance_for_OBBBA.mp3?dest-id=87351) ## [Transcript-Driven Stock Discovery (Sponsored)](https://crawlproof.com/a/1vPEhOb6FBIZ) _2026-06-19 · **Sponsored**_ Ranked, evidence-backed watchlists from indexed executive transcripts for 1–2 quarter horizons ## [2026-06-15 Trusts and the New Section 68](https://oscpa.libsyn.com/2026-06-15-trusts-and-the-new-section-68) _2026-06-12 · Federal Tax Update Podcast_ This week we look at: Application of New Section 68 to Trusts and Estates Assessing the Risks of Hindsight in Late § 475(f)(1) Elections The Eradication of the 5% Safe Harbor (Clean Energy) Limits of § 2036(a) and Tax-Motivated Transfers Section 183 Hobby Losses & Penalties New Section 25F Education Freedom Tax Credit [Listen](https://traffic.libsyn.com/secure/oscpa/2026-06-15_Trusts_and_the_New_Section_68.mp3?dest-id=87351)