On Jan. 1, 2018, the provisions of the 2017 Tax Cuts and Jobs Act (the Act) became effective. The impact of this comprehensive law won’t be felt by many taxpayers until April 2019, when they file their 2018 tax returns. But, for professional fiduciaries, planning for these tax changes began immediately. Several of the provisions—both estate and income tax related—have a profound impact on fiduciaries. All of these provisions are scheduled to sunset at the end of 2025, thus
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