Surviving Spouse Held To Be a De Facto Executor

Published on January 21, 2026

The court ruled she was personally liable for unpaid income taxes.

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AI Needs a BYOG Model to Keep Power Bills Down

January 21, 2026
PJM is the name given to the largest regional US electricity grid, stretching from Chicago to the Chesapeake. It is also synonymous with the AI-power surge, being home to Virginia’s ‘datacenter alley’ and seeing recent big increases in bills tied to concerns that the electricity needs of artificial intelligence will swamp supply.

IRS Issues Revised Sample Notices to Recipients of IRA Rollover Distributions

January 21, 2026
Notice 2026-13 makes changes to reflect recent legislation.