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ARTICLE

New Self-Employment Tax Ruling Alters Landscape for Limited Partners

September 24, 2026

Recent appellate court decisions provide new guidance on when partners may qualify for the limited partner exception from self-employment tax and how management activities are evaluated.

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ARTICLE

Remittance Tax Guidance Implications for Money Services and Global Mobility

May 6, 2026

See how the IRS’s proposed remittance tax rules may narrow who is affected, with possible implications for payment providers and global mobility programs.

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