Skip navigation

Everything Old is New Again

Drafting tips under the Tax Cuts and Jobs Act.

In the wake of the Tax Cuts and Jobs Act of 2017 (the Act),1 which became effective on Jan. 1, 2018, we find ourselves faced with arguably the most significant changes to the U.S. Tax Code since 1986. As a result, we’re flooded with information as to how to respond and how best to advise our clients going forward. Memories of the Economic Growth and Tax Relief Reconciliation Act from 2001, and of the American Taxpayer Relief Act from 2013 (not to mention the 2010 Tax Act that


Please Log in if you are currently a Trust&Estates subscriber, or select DAYPASS for our new 24 hour access (nominal fee required).

If you are interested in unlimited article access for one year, please select Annual Subscription below.

Hide comments


  • Allowed HTML tags: <em> <strong> <blockquote> <br> <p>

Plain text

  • No HTML tags allowed.
  • Web page addresses and e-mail addresses turn into links automatically.
  • Lines and paragraphs break automatically.