A Note from the Editors-in-Chief

Grant Dalbey is a Senior Manager in the Financial Institutions and Products Group of the Washington National Tax Practice of KPMG LLP. Highlights of the 2023 update include updates for changes in market developments (including an increased focus on digital asset transactions), updates to the discussion of Code Sec. 871 (m) to address how it applies to specific financial products, considerations for regulated investment companies holding publicly traded partnerships and digital assets, updates to reflect the finalization of the LIBOR-transition regulations, and various other changes to bring sections up to date with the latest in financial products taxation. John leads the company's engagement with personnel on Capitol Hill and in the federal government's executive branch.