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Political Appointments Memo 4/16/26

Political Appointments Download This Memo Background: Article II of the Constitution gives the President authority to nominate and, with Senate consent, to appoint “Officers of the United States.” Nominations are

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Judicial Appointments Memo 4/16/26

Judicial Appointments Download This Memo Background: Article III of the Constitution created the Supreme Court and gives Congress authority to create “inferior” courts with judges who serve “during good Behaviour.”

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Alternative Minimum Tax Changes

Author: Preston Brashers TOPLINE: The One Big Beautiful Bill (OBBB) permanently extended the 2017 Tax Cuts and Jobs Act’s (TCJA’s) changes to the alternative minimum tax (AMT) (with modest changes),

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Opportunity Zones

Author: Preston Brashers TOPLINE: The One Big Beautiful Bill (OBBB) authorized Opportunity Zone (OZ) designations by state governors once every 10 years to allow tax advantages for investments in areas

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