A newly updated version of Advanced Markets Online (AMO) is now available through your Advanced Markets Resource Center. In addition to editorial changes for clarity and readability, this update includes:

• A new Editor’s Report on the Corporate Transparency Act (reporting requirements were finalized September 30, 2022)
• A new section on Assignment of Income
• A new section on the Goodman Triangle
• Additional information on special needs trusts
• Additional information on the three-year rule
• A new section on planning in light of the potential coming sunset of TCJA changes
• Updated IRC §7520 rates

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