https://vimeo.com/1184588028?share=copy&fl=sv&fe=ci

https://www.currentfederaltaxdevelopments.com/podcasts/2026/4/19/2026-04-20-final-regulations-issued-on-qualified-tip-income

This week we look at:

• A Technical Analysis of the Final Section 224 Regulations on the Qualified Tip Deduction
• Analysis of Proposed Regulations on Information Reporting Thresholds and Wagering Losses (REG-113229-25)
• U.S. District Court Splits Its Ruling on Micro-Captive Disclosure Mandates
• IRS Reduces Enrolled Agent Special Enrollment Examination User Fees: An Analysis of the Interim Final and Proposed Regulations
• Taxation of Terminated Life Insurance Policies: An Analysis of Constructive Receipt and Investment Interest