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The IRS has finalized regulations that significantly modify how partnerships report information when partners sell or exchange their interests in partnerships holding inventory or unrealized receivables. These changes eliminate certain January 31 reporting deadlines while maintaining other compliance obligations, creating a bifurcated reporting timeline that partnerships and their advisors must navigate carefully.

Environmental, Social, and Governance ("ESG") investing refers to the practice of utilizing a set of social rather than pecuniary factors to vet potential investments.