Illustration of CRAT listed transactions — a charitable trust document with a caution shield and magnifying glass over an IRS envelope
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CRAT Listed Transactions: IRS Final Rule July 2026

BySW Accounting admin

Are all Charitable Remainder Annuity Trusts still safe to use? Yes — but a specific subset just became a reportable tax shelter. On July 8, 2026, Treasury and the IRS issued final regulations naming certain CRAT listed transactions, requiring participants and material advisors to disclose them or face penalties. Charitable Remainder Annuity Trusts have long…

Illustration of IRS conservation easement settlement opportunity 2026 — partnership tax controversy guidance
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IRS Conservation Easement Settlement Opportunity 2026 — IR-2026-63

BySW Accounting admin

What is the IRS conservation easement settlement opportunity announced in 2026? Per IR-2026-63 (May 6, 2026), the IRS updated its Conservation Easement site with expanded warnings on abusive transactions and recent court decisions, and announced a forthcoming time-limited settlement program — letting eligible partnerships resolve disputed federal tax consequences with certainty before pursuing litigation. If…