IRS & TaxEnacted
Final regulations address qualified business unit income and currency gains or losses, including marked-item and annual recognition elections, a loss suspension rule and a new transition rule.
Why it matters: CPAs and tax attorneys advising investors with qualified business units may want to review the elections and transition provisions.
foreign currency • qualified business units • final regulations
Potential impact: MediumSource: Federal Register · Dec 11, 2024
Federal
Flood hazard determinations are final for communities listed in the notice. They may include changes to flood elevations, depths, hazard-area boundaries, zones or floodways used in floodplain management.
Why it matters: Investors and lenders may want to review whether affected flood maps bear on property due diligence and floodplain management.
flood maps • flood hazards • due diligence
Potential impact: MediumSource: Federal Register · Sep 10, 2026
Federal
The notice seeks comments on proposed flood hazard determinations and preliminary maps, potentially changing flood elevations, depths, hazard-area boundaries, zones or floodways. These determinations are not final.
Why it matters: Investors and lenders may want to review preliminary maps when evaluating properties in the listed communities.
flood maps • proposed determinations • public comments
Potential impact: MediumSource: Federal Register · Sep 10, 2026
Federal
The notice identifies communities where new scientific or technical data support additions or modifications to mapped flood elevations, depths, hazard-area boundaries, zones or floodways.
Why it matters: Updated flood hazard information could warrant review during property and lending due diligence.
FEMA • flood maps • flood hazards • due diligence
Potential impact: MediumSource: Federal Register · Sep 10, 2026
Federal
New or modified flood hazard determinations shown in Letters of Map Revision are finalized for listed communities. The letters revise current flood insurance rate maps and, in some cases, flood insurance studies.
Why it matters: Investors and lenders may want to check finalized map revisions as part of due diligence on affected properties.
flood maps • map revisions • flood hazards
Potential impact: MediumSource: Federal Register · Sep 10, 2026
1031x.Ai News summarizes public developments for general information. It is not tax, legal or investment advice. Always review the original source and confirm with your Qualified Intermediary, CPA or attorney before acting.
