The latest episode of The Albatross podcast is about seeding ETFs with appreciated assets in light of Treasury's new Notice 2026-62 and Revenue Ruling 2026-20.
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Tues, October 13, 2026: The tax-aware adviser community launches!
The community is for Tax Alpha Insider paid members that advise households: planners, advisers, CPAs, attorneys, family office professionals, etc.
Professor Daniel Hemel recently published a Tax Notes article on SSRN called Ordinary Loss Harvesting: A Tax Shelter of Treasury's Own Making.
I've written about trader funds several times, including What is a trader fund?, Trader fund losses can offset ordinary income, but must pass through a gauntlet, Why trader funds use swaps, and Trader fund Excess Business Loss (EBL) limit gets worse in 2026.
Treasury mentioned the funds in Notice 2026-62 (released Monday September 28, 2026), and so many investors and advisers are wondering what could come next.