[{"articleAbstract":"The TCJA significantly affected the tax treatment of executive compensation and employee fringe benefits, amending deduction limitations in Sec. 240 and Sec. 162(m) and enacting a new excise tax under  Sec. 4960 on excessive tax-exempt organization executive compensation.","articleTitle":"Recent executive compensation and fringe benefit changes","externalizedPath":null,"featureImage":{"imageTagAttributes":{"src":"/etc/designs/default/resources/0.gif","alt":"","title":"","class":"cq-image-placeholder"}},"page":{"path":"/issues/2021/dec/recent-executive-compensation-fringe-benefit-changes"},"sortDate":"2021-12-01T05:00:00.000-05:00"},{"articleAbstract":"Due to concern about tax rate increases, some taxpayers may be looking to accelerate  income. While income acceleration does not make sense in all circumstances, this  article outlines seven strategies for accelerating income when it does. ","articleTitle":"Seven strategies to accelerate income in response to increasing rates","externalizedPath":null,"featureImage":{"imageTagAttributes":{"src":"/etc/designs/default/resources/0.gif","alt":"","title":"","class":"cq-image-placeholder"}},"page":{"path":"/issues/2021/dec/strategies-accelerate-income-increasing-rates"},"sortDate":"2021-12-01T05:00:00.000-05:00"},{"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"}]