Please note: Throughout this article, reference to “partnerships” includes LLC’s taxed as partnerships, and reference to “partners” includes members of LLC’s taxed as partnerships.

For tax years 2018 and beyond, the IRS will begin implementing new audit rules directed at partnerships as part of the Bipartisan Budget Act of 2015.  A primary purpose of

rockets-containerWelcome to Matters of Trust, a blog devoted to timely and relevant insight and commentary on trust administration and litigation.  In the posts that follow, we’ll dive in to the latest news, case law, and issues relating to trusts.

My hope is that whether you are a beneficiary of a trust, a trustee, a