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Cross-Border Estate Planning Under the Tax Cuts and Jobs Act

Navigating the world of subpart F.

The Tax Cuts and Jobs Act (TCJA),1 signed into law on Dec. 22, 2017, is the largest piece of tax reform legislation enacted in the United States since 1986. Included in the TCJA are a host of changes to the Internal Revenue Code, including significant changes to the international tax provisions.


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