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Sources

Planning Basis research deskSection 08 · Page 12 of 12Last updated 3 November 2026

All web sources below were retrieved or found in indexed primary-source results on 3 November 2026. Dates in titles identify publication or data periods, not necessarily the last update. Publisher descriptions establish advertised scope, not independently verified outcomes.

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Sources cited on this page

  1. IRS — Entities 3: LLC tax classificationwww.irs.gov
  2. IRS — Understanding tax return preparer credentials and qualificationswww.irs.gov
  3. FTC — Safeguards Rule: What your business needs to knowwww.ftc.gov
  4. IRS — IR-2026-06: Additional first-year depreciation guidance, 14 January 2026content.govdelivery.com
  5. Department of Labor — Cash balance pension plans questions and answerswww.dol.gov