The Massachusetts Probate & Family Court recently released part 2 of a 2-part update to its estate forms. A link to the Court’s April 15th “Decoder” (with further links to the new forms and instructions) is found HERE.
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- IRS Notice: 2018-61 – Effect of IRC Section 67(g) Costs Paid or Incurred in the Administration of an Estate or Trust
- Estate and Income Tax Planning for “Small” Estates (Now Under $11 Million!)
- The Philanthropic Enterprise Act of 2017 (a/k/a “Newman’s Own Exception”)
- Donor-Advised Funds: IRS Proposes Rule Changes Through IRS Notice 2017-73
- Tax Cuts and Jobs Act of 2017