Final Regulations Issued For Investment Advisory Fees and Other Costs Incurred By Trusts and Estates Subject to the 2-Percent Floor
By EsqSocial Corporation 13/05/14
On May 8, 2014, the Internal Revenue Service published final Treasury Regulations, ยง1.67-4, prescribing when costs incurred by estates or nongrantor trusts are subject to the 2-percent floor for miscellaneous itemized deductions under section 67(a)...
By: Williams Mullen