Multiple Trust Planning and 199A Regs

Tax Notes Talk

English - November 09, 2018 05:00 - 12 minutes - 5.72 MB - ★★★★ - 80 ratings
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Jonathan Curry discusses the IRS's rules addressing strategies using trusts to sidestep the section 199A deduction limitations and claim multiple deductions.

For more coverage in Tax Notes, see:

199A Regs’ Multiple Trust Rule May Invite Challenges Creating Just One Trust for the 199A Deduction? Think Again Non-Grantor Trusts Still Useful in TCJA Planning IRS Drops Hammer on 199A, SALT Cap Workarounds IRS Likely to Trounce 199A Trust Planning Strategy