IRS Provides Practical Roadmap for 100% Depreciation of Qualified Production Property (Notice 2026-16)
February 23, 2026
On February 20, 2026, Treasury and the IRS released Notice 2026-16, providing interim guidance on the new 100% special depreciation allowance for qualified production property (QPP) under Internal Revenue Code §168(n).
Tariff Turbulence: SCOTUS Invalidates IEEPA Powers for Imposing Global Tariffs
February 20, 2026
In a 6-3 decision released on February 20, 2026, the U.S. Supreme Court issued a landmark decision in Learning Resources Inc. v. Trump (consolidated with Trump v. V.O.S. Selections Inc.) ruling that President Trump does not have the authority to use the International Emergency Economic Powers Act (IEEPA) of 1977 to impose sweeping global tariffs.
CDMO platforms will be the central arena for MedTech M&A in 2026
February 19, 2026
The MedTech manufacturing landscape is entering a pivotal phase.