Use this resource as a reference library to the latest technical guidance as you advise clients in the areas described below. In addition to COLA adjustments, 2022 updates include:
Changes to education deductions and credits
The effect of rising interest rates on GRATs
The importance of distinguishing tenancies in common and partnership interests in like kind exchange transactions
Revised rules for child care credits and earned income credit
New HSA rules announced for 2022 and 2023
Discussion of cases and