The estate planning world certainly saw its share of turbulence from 2020-2022. With two significant elections, it is hard to remember a previous time with such substantial uncertainty.
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The IRS issued new proposed regulations that would permanently change the rules that require spousal consent for plan distributions to be signed in the physical presence of a notary or plan representative.
During 2021, COVID-19, the new Biden administration, the Tax Cuts and Jobs Act (TCJA), the Coronavirus Aid, Relief and Economic Security Act (CARES ACT), the American Rescue Plan (ARP), .