Understanding the Uniform Commercial Code (UCC): Key Articles & Purpose

Learn how the Uniform Commercial Code (UCC) standardizes business transactions across U.S. states, focusing on key articles ...
Investopedia

What is the Uniform Consumer Credit Code (UCCC)? Key Features and Benefits

Julia Kagan is a financial/consumer journalist and former senior editor, personal finance, of Investopedia. Chip Stapleton is a Series 7 and Series 66 license holder, CFA Level 1 exam holder, and ...
JD Supra

IRS SECURE 2.0 guidance answers key questions

The IRS released long-awaited guidance under the SECURE 2.0 Act on December 20, 2023. Notice 2024-2 (Notice) provides clarification of various provisions, including several optional features that plan ...
JD Supra

IRS Releases Initial FEOC Guidance, Answers Key Questions, Leaves Others Unanswered

On Feb. 12, 2026, the IRS released interim guidance in the form of IRS Notice 2026-15 (the Notice), on the new prohibited foreign entity (PFE) regime and its material assistance cost ratio (MACR) test ...