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In recent analysis, Fried Frank Partner Jason Schwartz addressed the IRS's recently issued notice confirming that consensus-layer staking rewards are taxed at fair market value when the staker has dominion and control over them.

The OCC, Federal Reserve Board, FDIC and National Credit Union Administration revised an interagency policy statement on allowances for credit losses. The revisions were in response to amendments the Financial Accounting Standards Board made to GAAP accounting standards on the topic in March, 2022.