Insights

U.S. CBP announced that Phase I of CAPE, the new tariff refund technology within ACE, will be available for use on April 20, 2026. Learn the details.

CBP filed a declaration with the U.S. CIT on ACE system progress regarding CAPE. Learn what importers should expect for IEEPA tariff refunds.

An amended CIT order excludes IEEPA tariff refund requirements for liquidated and finalized entries. Explore potential next steps for affected taxpayers.

A recent federal court ruling upholds the IRS's final regulations on micro-captive insurance. Discover how the decision impacts insurance entities.

U.S. Customs and Border Protection updated the CIT on its progress to upgrade the automated system handling the court-ordered tariff refunds process.

Twenty‑four states have challenged President Trump’s Section 122 tariffs in the Court of International Trade.

The Court of International Trade ordered CBP to liquidate and reliquidate certain entries without IEEPA duties. See refund impacts and next steps for importers.

GASB 105 updates and replaces existing guidance for subsequent events in government financial reporting. Understand the practical considerations.

GASB 104 establishes new disclosure requirements for certain capital asset categories and assets held for sale. Understand the practical considerations.

On February 20, 2026, the Supreme Court struck down President Trump’s reciprocal tariffs. Understand the impacted tariffs and potential outcomes.