# qualified (audio feeds) — RSS Amplifier Recent posts from the 2 feeds in the RSS Amplifier directory that cover qualified. Page: Feed: --- ## [The Mouse Bites Back: Disney v. Trump](https://sharidunn.substack.com/p/the-mouse-bites-back-disney-v-trump) _2026-08-20 · Shari Dunn · Shari Dunn Qualified_ Disney finally did what a lot of other companies should have done by now: they acted proactively, and they took the Trump administration to court. [Listen](https://api.substack.com/feed/podcast/212011102/cb242e532c6e97ed27badc0718ed7ec9.mp3) ## [Jason Arday Was Not a “DEI Hire” Because There Is No Such Thing.](https://sharidunn.substack.com/p/jason-arday-was-not-a-dei-hire-because) _2026-08-19 · Shari Dunn · Shari Dunn Qualified_ Jason Arday was found dead at a home in Battersea on August 14. [Listen](https://api.substack.com/feed/podcast/211808122.mp3) ## [Thumbs Down, Stephen A. Smith](https://sharidunn.substack.com/p/thumbs-down-stephen-a-smith) _2026-08-18 · Shari Dunn · Shari Dunn Qualified_ Stephen A. Smith Needs to sit with himself and I have two shows for you. [Listen](https://api.substack.com/feed/podcast/211662169/4cc3af0e58ef3bbcec69296c44f7e19d.mp3) ## [Citizens' Arrest with Shari Dunn & Marlon Weems](https://sharidunn.substack.com/p/citizens-arrest-with-shari-dunn-and-c79) _2026-08-17 · Shari Dunn · Shari Dunn Qualified_ A recording from Shari Dunn and Marlon Weems's live video [Listen](https://api.substack.com/feed/podcast/211622923/e51a26301c6f9a9979b244bc3b6c4b6b.mp3) ## [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) ## [LIVE "FREE"AND DIE](https://sharidunn.substack.com/p/live-freeand-die) _2026-08-11 · Shari Dunn · Shari Dunn Qualified_ A federal case over peeling paint, an undercover agent outside a town hall, and an executive order on the childhood vaccine schedule. [Listen](https://api.substack.com/feed/podcast/210685105/0c13b5793a951d11ebe9ab1973e65979.mp3) ## [JOIN ME AND MARLON WEEMS TODAY! 12:00 (PST)/ 3:00 PM (EST)](https://sharidunn.substack.com/p/join-me-and-marlon-weems-today-1200) _2026-08-10 · Shari Dunn · Shari Dunn Qualified_ LINK HERE: CITIZENS ARRESTShari Dunn Qualified is a reader-supported publication. ## [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) ## [FRIDAY ROUNDUP LIVE](https://sharidunn.substack.com/p/friday-roundup-live-6a5) _2026-08-07 · Shari Dunn · Shari Dunn Qualified_ LINK: ROUNDUP LIVE: HEREShari Dunn Qualified is a reader-supported publication. ## [The Votes Are Coming In: It’s Time to Get in Formation](https://sharidunn.substack.com/p/the-votes-are-coming-in-its-time) _2026-08-06 · Shari Dunn · Shari Dunn Qualified_ Abdul El-Sayed won Michigan’s Democratic Senate primary by roughly a point, and every Democrat in that state who voted against him now has exactly one job, which is to get in formation behind him. [Listen](https://api.substack.com/feed/podcast/210027312/98335b322ea61cf86ed848090f37c280.mp3) ## [Screen Share With Real Control (Sponsored)](https://crawlproof.com/a/SIayQ2DYNmPr) _2026-08-06 · **Sponsored**_ Collaborative screen sharing with simultaneous remote control — open source, like Screenhero. ## [Heal Your Inner Child, Leave the System Alone](https://sharidunn.substack.com/p/heal-your-inner-child-leave-the-system) _2026-08-04 · Shari Dunn · Shari Dunn Qualified_ The self-help industry sells the idea that what was done to you is yours alone to fix, because moving the burden onto the injured person is easier, safer, and more profitable. [Listen](https://api.substack.com/feed/podcast/209734824/796d190b6e721c8f978acf5f5147afd1.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)