[{"articleAbstract":"This article discusses the history of the grantor trust rules, how they are exploited to avoid taxes, and ways the rules might be reformed to prevent them from being used for tax avoidance.","articleTitle":"The grantor trust rules: An exploited mismatch","externalizedPath":null,"featureImage":{"imageTagAttributes":{"src":"/etc/designs/default/resources/0.gif","alt":"","title":"","class":"cq-image-placeholder"}},"page":{"path":"/issues/2021/nov/grantor-trust-rules-exploited-mismatch"},"sortDate":"2021-11-01T05:00:00.000-04:00"},{"articleAbstract":"New regulations providing guidance on the application of the Sec. 163(j) interest expense limitation may change how some companies calculate their naked credit.","articleTitle":"Naked credits and the interest expense limitation","externalizedPath":null,"featureImage":{"imageTagAttributes":{"src":"/etc/designs/default/resources/0.gif","alt":"","title":"","class":"cq-image-placeholder"}},"page":{"path":"/issues/2021/oct/naked-credits-interest-expense-limitation"},"sortDate":"2021-10-01T05:00:00.000-04:00"},{"articleAbstract":"This first part of this annual update focuses on trust and gift tax issues. ","articleTitle":"Recent developments in estate planning: Part 1","externalizedPath":null,"featureImage":{"imageTagAttributes":{"src":"/etc/designs/default/resources/0.gif","alt":"","title":"","class":"cq-image-placeholder"}},"page":{"path":"/issues/2021/oct/recent-developments-estate-planning-1"},"sortDate":"2021-10-01T05:00:00.000-04:00"},{"articleAbstract":"Bonus: The percentages for all 13 products, including a breakdown of their usage among firms ranked by ranges of numbers of preparers, in the 2021 tax software survey.","articleTitle":"2021 tax software survey: Shares of respondents and product and company information","externalizedPath":null,"featureImage":{"imageTagAttributes":{"src":"/etc/designs/default/resources/0.gif","alt":"","title":"","class":"cq-image-placeholder"}},"page":{"path":"/issues/2021/sep/tax-software-survey-respondents-and-products"},"sortDate":"2021-09-01T17:00:00.000-04:00"},{"articleAbstract":"This semiannual update surveys recent federal tax developments involving individuals.","articleTitle":"Individual tax update","externalizedPath":null,"featureImage":{"imageTagAttributes":{"src":"/etc/designs/default/resources/0.gif","alt":"","title":"","class":"cq-image-placeholder"}},"page":{"path":"/issues/2021/sep/individual-tax-update"},"sortDate":"2021-09-01T05:00:00.000-04:00"}]