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  <title>2025-12-08 Initial Details Released on Trump Accounts</title>
  <description>This week we look at:  Notice 2025-68 – Implementation of Trump Accounts Draft Form 4547 – Elections and Filing Mechanics Notice 2025-70 – The OBBBA Scholarship Tax Credit Alioto v. Commissioner – Corporate Distinctness  </description>
  <author_name>Federal Tax Update Podcast</author_name>
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