CORRECTION - Summary Table for Estate and Trust Deduction Limitations

Charles (Chuck) Rubin
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Charles (Chuck) Rubin - Gutter Chaves Josepher Rubin Forman Fleisher P.A.

When I recently posted the table, the link went to a prior version of the table, not my final table. I have updated the link to the final version. The prior version's description of the treatment of NOL carryovers and capital loss carryovers was not correct. If you downloaded the table, you can download the correct version here. Apologies - and thanks to those who noted the problem!

DISCLAIMER: Because of the generality of this update, the information provided herein may not be applicable in all situations and should not be acted upon without specific legal advice based on particular situations.

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Charles (Chuck) Rubin
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