KPMG article: New CAMT election methods for partnerships under Notice 2025-28
Examining new election methods under Notice 2025-28 and the impact they will have on partners and partnerships
The IRS’s recently released Notice 2025-28 provides interim guidance “simplifying” the application of the corporate alternative minimum tax (CAMT) to partnerships and their partners.
The notice delivers an array of choices regarding the treatment of a partnership investment for CAMT purposes that appear to be more favorable or simpler than last year’s proposed regulations in many situations.
Read a September 2025 article* prepared by KPMG LLP tax professionals that examines the new election methods under Notice 2025-28 and the impact they will have on partners and partnerships.
* This article originally appeared in Tax Notes Federal (September 1, 2025) and is provided with permission.