Search results with tag "Heckerling"

Heckerling Update 2020 - BNY Mellon Wealth

Feb 13, 2020 · • Taxable income of an estate or trust for Section 199A purposes and application of the threshold amount ($160,700 for 2019 / $163,300 for 2020) is calculated after the income distribution deduction. • Multiple trust rule designed to avoid getting around the QBI limits – two or more trusts with substantially same

  Trust, Update, 2200, Heckerling, Heckerling update 2020