Notice 2025-27 from the IRS offers an optional method for determining an applicable corporation for the corporate alternative ...

On May 28th, the U.S. Tax Court issued a decision in Soroban Capital Partners LP v. Commissioner (T.C. Memo 2025-52) holding that all of the ...

The TXSE’s proposed listing standards are outlined in Exhibit B of the submission. If the SEC approves the application, ...