In-Kind ETFs, IRS priorities, memes and more
What happened recently in taxable wealth?
Mark your calendar…
Basis Northwest registration opens on Wednesday, February 11, 2026.
There’s a special deal for the first 50 registrants.
What I’m reading…
Burney Investment Management: BRES ETF launches with nearly $600 mm in new assets
Longview Research Partners/Avantis: fixed income, not forced income
Proskauer: The Economic Substance Doctrine According to Liberty Global and Patel
IRS: 2025–2026 Priority Guidance Plan
Opportunity Zones implementation guidance
Estate & Gift Tax Exemption: regs on increased exemption amounts
QSBS Exclusion: Guidance on the exclusion of gain from sale
Donor Advised Funds: Regs on excise taxes on sponsoring organizations and fund management
Dimensional: Insurance Overlays and Retirement Spending: The Case of Protected Lifetime Income
Sullivan, Rozner: Managing Concentrated Public Stock Positions by Seeding an Exchange-Traded Fund
Tax Alpha Insider: Enrolled Agent: IRS is asking about substance of client’s bitcoin tax-loss harvesting
Off-the-record
Although Fidelity has paused new tax-aware long/short account openings until mid/late February, a friend confirmed that Fidelity is making exceptions. In their case, a new 8-figure client funded a long/short SMA somewhat recently.
Recent coverage…
We’ve all done it…
TGIF