Kristin Abati and Renat Lumpau on Miscellaneous Itemized Deductions in Trusts & Estates

Trusts & Estates Magazine

 | July 24, 2014

 | Kristin Abati and Renat Lumpau

View "Deductibility of Trust and Estate Expenses"


Kristin Abati and Renat Lumpau wrote “Deductibility of Trust and Estate Expenses” in Trusts & Estates Magazine, where they discuss the Internal Revenue Service’s issuance of the final regulations under Internal Revenue Code Section 67 regarding the application of the 2 percent floor to miscellaneous itemized deductions for non-grantor trusts and estates, and how these new regulations may require professional fiduciaries to change their practices to comply with the new rules. 


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