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DIGITAL EDITION

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ESTATES, TRUSTS & GIFTS

Trust distributions: Timing, tax, and practical considerations

This article explains the basics of trust distributions, focusing on key concepts, relevant rules and elections, and planning choices that can help trustees manage taxes for both the trust and its beneficiaries.

INDIVIDUALS

Current developments in taxation of individuals: Part 3

This update surveys recent federal tax developments involving individuals, including court cases, rulings, and guidance issued during the six months ending October 2025.