The Oklahoma Bar Journal May 2026

contents May 2026 • Vol. 97 • No. 5

THEME: T axation Editor: Melissa DeLacerda

FEATURES

PLUS

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Business Tax Basics: The Boring (but Essential) Side of Entrepreneurism B y M arina W ise The Big, Beautiful Bill and the American Taxpayer: The Tax Changes Americans Need To Know B y S hiny M athew Opening the Envelope: How To Identify, Triage and Respond to the Most Common IRS Notices B y A mbrielle G lass Modernizing the §1031 Exchange: Leveraging Delaware Statutory Trusts To Serve Clients B y J ohn N ewhouse and B en N ewhouse Event Contracts and the 2026 Wagering Loss Limitation: A Tax and Federalism Note for Oklahoma Practitioners B y J ay P. E ischen

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2026 OBA Awards: Recognize an Attorney Who Has Made a Significant Impact B y S tephen D. B eam

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Celebrate Law Day 2026 B y M ary C lement and E d W unch

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Law Day 2026 Contest Winners Highlights Register Now for the Midyear Conference Heroes Day 2026: Save the Date to Volunteer! Oklahoma High School Mock Trial Program Thanks This Year’s Volunteers

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DEPARTMENTS

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From the President Bar News in a Minute

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From the Executive Director

Law Practice Tips

Board of Governors Actions Oklahoma Bar Foundation News

Young Lawyers Division

Bench & Bar Briefs

In Memoriam

Editorial Calendar

Classified Ads

PAGE 46 – Celebrate Law Day 2026