Journal of Accountancy

New regs. reshape 1% stock buyback tax, drop funding rule

The IRS published final regulations that scrap the proposed funding rule and ease compliance for M&A deals, preferred stock, and netting provisions.
JD Supra

Treasury and IRS Issue Final Regulations on the Stock Repurchase Excise Tax: Key Changes for M&A and Foreign Affiliates

The IRS and Treasury have issued final regulations (TD 10037) that eliminate stock repurchase excise tax exposure for M&A transactions, ...
JD Supra

Summary of the final regulations on the excise tax under Section 4501

On November 21, 2025, the U.S. Treasury Department (“Treasury”) and the Internal Revenue Service (the “Service”) released final regulations ...
Morningstar

Miss Taking Your RMD? How to Know if You’re Off the Hook for the Excise Tax

If you missed the deadline for taking your 2023 required minimum distribution from your inherited IRA, you owe the IRS an excise tax of 25% of the shortfall. If the deadline was missed because of a ...