Martin M. Shenkman,
Gassman, Crotty &
Associate Legal Editor
Trusts & Estates
The Internal Revenue Service has issued proposed regulations regarding Internal Revenue Code Section 199A, which provides for a 20 percent deduction for passthrough businesses. While the final proposed regulations may vary from the ones just issued, we can get a sense of where the IRS is heading and review how it’s tackled numerous issues and questions regarding IRC Section 199A. The speakers will provide a first look at the proposed regulations, including significant regulations regarding IRC Section 643(f), which affect multiple trusts. They’ll also explain the planning opportunities and strategies that these regulations may provide.
Not able to attend? Register anyway! Archived versions of Trusts & Estates webinars are available to watch On Demand 24-hours after broadcast. If you registered, you will receive an email with login instructions as soon as the replay is available.