[{"articleAbstract":"Combined with higher standard deductions under the TCJA, most people do not have enough medical expenses and other qualifying itemized deductions to exceed the standard deduction.","articleTitle":"Health savings accounts can save taxpayers money","externalizedPath":null,"featureImage":{"imageTagAttributes":{"src":"/etc/designs/default/resources/0.gif","alt":"","title":"","class":"cq-image-placeholder"}},"page":{"path":"/newsletters/2019/oct/health-savings-accounts"},"sortDate":"2019-10-10T05:00:00.000-04:00"},{"articleAbstract":"To determine the IRS’s likely treatment, an analysis is necessary of two Code sections that address energy credits: Sec. 25D and Sec. 48.","articleTitle":"The solar energy credit: Where to draw the line?","externalizedPath":null,"featureImage":{"imageTagAttributes":{"src":"/etc/designs/default/resources/0.gif","alt":"","title":"","class":"cq-image-placeholder"}},"page":{"path":"/newsletters/2019/aug/solar-energy-credit"},"sortDate":"2019-08-29T05:00:00.000-04:00"},{"articleAbstract":"This article provides an overview of the rules for determining the 180-day period to qualify for the full benefits of a qualified opportunity zone investment.","articleTitle":"A cautionary tale of opportunity zone deferrals","externalizedPath":null,"featureImage":{"imageTagAttributes":{"src":"/etc/designs/default/resources/0.gif","alt":"","title":"","class":"cq-image-placeholder"}},"page":{"path":"/newsletters/2019/aug/opportunity-zone-deferrals"},"sortDate":"2019-08-15T12:01:14.000-04:00"},{"articleAbstract":"This article focuses on two resources often used in financing medical care: home equity loans and distributions from retirement plans and IRAs.","articleTitle":"Financing opportunities for medical expenses incurred by children with special needs ","externalizedPath":null,"featureImage":{"imageTagAttributes":{"src":"/etc/designs/default/resources/0.gif","alt":"","title":"","class":"cq-image-placeholder"}},"page":{"path":"/newsletters/2019/jun/financing-medical-expenses-special-needs-children"},"sortDate":"2019-06-13T05:00:00.000-04:00"}]