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Compliance Insights

Expert guides on material participation compliance, record-keeping, and the strategies advisors, vendors, and their clients use.

April 12, 2026·8 min readIRC §469complianceeducation

What Is Material Participation Under IRC §469?

A clear guide to the seven material participation tests, what counts as an hour, and why contemporaneous records matter for tax strategy compliance.

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April 12, 2026·5 min readspreadsheetscompliancecomparison

Why Spreadsheets Fail for Material Participation Tracking

Spreadsheets have no audit trail, no reminders, and no proof of communication. Here are the 4 reasons they fail — and what to use instead.

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