Podcast: Q1 Update on New Tax Laws, Private Letter Rulings, and Court Cases
April 6, 2018
Recording | Presentation material
In this video podcast, Bob Keebler recaps the first quarter of 2018 case law, private letter rulings, and legislation:
- Priority Guidance Plan, outlining initial thoughts on guidance projects implementing the Tax Cuts and Jobs Act
- Cases and PLRs covered include:
- Estate tax exemption
- QTIP election
- GST allocation
- Worthless loan deduction
- Charitable deductions
- Income tax form disclosures
- IRA in divorce
- IRA rollovers and Roth IRA contributions
- Trusts as IRA beneficiaries