[{"articleAbstract":"This article reviews and analyzes recent rulings and guidance involving partnerships. The discussion covers developments in the taxation of partnerships and partners, debt and income allocations, distributions, and basis adjustments.","articleTitle":"Current developments in partners and partnerships","externalizedPath":null,"featureImage":{"imageTagAttributes":{"src":"/etc/designs/default/resources/0.gif","alt":"","title":"","class":"cq-image-placeholder"}},"page":{"path":"/issues/2023/feb/current-developments-in-partners-and-partnerships"},"sortDate":"2023-03-01T00:00:08.350Z"},{"articleAbstract":"In this third installment of an annual update on trust, estate, and gift taxation, the topics include generation-skipping transfer tax, trusts, private foundations, selected inflation-adjusted amounts, and the president’s and Treasury’s proposed law changes affecting trusts, estates, and gifts.","articleTitle":"Recent developments in estate planning: Part 3","externalizedPath":null,"featureImage":{"imageTagAttributes":{"src":"/etc/designs/default/resources/0.gif","alt":"","title":"","class":"cq-image-placeholder"}},"page":{"path":"/issues/2023/jan/recent-developments-in-estate-planning-part-3"},"sortDate":"2023-01-01T05:00:00.000-05:00"},{"articleAbstract":"In this second installment of an annual update on trust, estate, and gift taxation, the topics include split-dollar life insurance arrangements, indirect gifts, formula clauses in transfers of limited partnership interests, valuation discounts, and grantor retained annuity trusts.","articleTitle":"Recent developments in estate planning: Part 2","externalizedPath":null,"featureImage":{"imageTagAttributes":{"src":"/content/dam/tta/issues/2022/dec/estate-planning-640.png","alt":"IMAGE BY A-DIGIT/GETTY IMAGES","title":"estate-planning-640"}},"page":{"path":"/issues/2022/dec/recent-developments-in-estate-planning-part-2"},"sortDate":"2022-12-01T05:00:00.000-05:00"},{"articleAbstract":"This article provides an analysis in four scenarios of whether the QBI deduction will cause a marriage penalty or bonus and discusses whether the existence of a marriage penalty or bonus affects couples’ decision to marry.","articleTitle":"Taxpayer marital status and the QBI deduction","externalizedPath":null,"featureImage":{"imageTagAttributes":{"src":"/content/dam/tta/issues/2022/dec/taxpayer-marital-status-qbi-deduction-640.jpg","alt":"IMAGE BY ADRIENNE BRESNAHAN/GETTY IMAGES","title":"taxpayer-marital-status-qbi-deduction-640"}},"page":{"path":"/issues/2022/dec/taxpayer-marital-status-and-the-qbi-deduction"},"sortDate":"2022-12-01T05:00:00.000-05:00"}]