All Tax Reform Content

Delaware’s Income Tax Advantage for Trusts

Jeffrey C. Wolken |
Tax Reform
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Changes in the federal tax laws have provided a renewed focus on state income taxes and strategies available to minimize these taxes. While personal trusts have been used most commonly as estate and gift tax planning vehicles, they now have increased importance as tools for minimizing a family’s federal and state income tax liability. If

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Getting the Facts Straight: Using the 199A Deduction

Alvina H. Lo |
Tax Reform
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An overview of an important presentation at the 53rd Annual Heckerling Institute on the new IRC 199A deduction. IRC §199A is a new income tax deduction from the 2017 Tax Cuts and Jobs Act which, if applicable, offers a maximum 20% deduction on qualified business income from pass-through entities. If the deduction is applicable, it

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