The year 2016 was remarkable and exciting for estate-planning professionals. Among many noteworthy developments, the Internal Revenue Service promulgated two important and controversial compilations of proposed regulations (proposed regs), two significant Tax Court cases were resolved in favor of taxpayers and the election on Nov. 8 produced a startling victory for Donald J. Trump and the Republicans that will certainly have substantial impact on the nation’s tax policy and tax laws.
A Turbulent Time of Twists and Turns
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