The 2026 tax season can be summed up in two words: Complexity and cash. Many can expect bigger refunds, but detailed rules apply to many tax breaks.

Abstract: This article presents an expanded form of time-to-go polynomial guidance (TPG), which generalizes constant-gain TPG to accommodate arbitrary time-varying functions. The proposed guidance law ...

The fund generally will invest at least 80% of its assets in the component securities of its underlying index and in investments that have economic characteristics that are substantially identical to ...

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