Kathleen Adcock has authored an article, available on BNA Bloomberg’s website, discussing final regs on costs subject to the 2% floor for miscellaneous itemized deductions.

via Finding Our Way Through the Knight – IRS Issues Final Regulations to Guide Us Throug… | Bloomberg BNA.

See also, Sharon L. Klein, IRS Issues Final Regulations Regarding Deductibility of Costs Incurred by Estates & Trusts, Wealth Strategies Journal (May 13, 2014).

Posted by Lewis J. Saret, Co-General Editor, Wealth Strategies Journal.