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In short, a rigid structure might be easier to manage on paper, but it often falls apart in real-world use.

Apart from primary GLP-1 uses noted above, Levin-Scherz said additional benefits include decreases in mortality via kidney failure, obstructive sleep apnea and the incidence of multiple forms of cancer .

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Specifically, 26 CFR § 1.451-2 - Constructive receipt of income states: “Income, although not actually reduced to a taxpayer’s possession, is constructively received by him in the taxable year during which it is credited to his account, set apart for him, or otherwise made available so that he may draw upon it at any time, or so that he could have drawn upon it during the taxable year if notice of intention to withdraw had been given.”