Substantive published errors and their fixes
Every substantive error published on this site — a wrong number, a misstated rule, a citation that does not support its claim — is recorded here when it is fixed, newest first, effective August 15, 2026. Each entry states what was wrong, what it was corrected to, and the date the fix shipped. Corrections are shipped and logged, not quietly edited; typos and formatting fixes that do not change meaning are not logged.
No corrections logged to date.
By Lucas Andersen — MS Finance; 20 years in asset management and institutional energy trading; builds partnership-taxation tools and basis-reconstruction workpapers.