Section Newsletters

Articles From Aaron D. Evans

One Big Beautiful Bill Act By Aaron D. Evans Trusts and Estates, August 2025 This article discusses the 2025 One Big Beautiful Bill Act, including tax cuts, increased basic exclusion amount, SALT limitations, tax-deferred investment accounts, 529 plans, limitations on charitable deductions, and Pease limitations. 
One Big Beautiful Bill Act By Aaron D. Evans Employee Benefits, August 2025 This article discusses the 2025 One Big Beautiful Bill Act, including tax cuts, increased basic exclusion amount, SALT limitations, tax-deferred investment accounts, 529 plans, limitations on charitable deductions, and Pease limitations. 
One Big Beautiful Bill Act By Aaron D. Evans Corporate Law Departments, August 2025 This article discusses the 2025 One Big Beautiful Bill Act, including tax cuts, increased basic exclusion amount, SALT limitations, tax-deferred investment accounts, 529 plans, limitations on charitable deductions, and Pease limitations. 
One Big Beautiful Bill Act By Aaron D. Evans Elder Law, August 2025 This article discusses the 2025 One Big Beautiful Bill Act, including tax cuts, increased basic exclusion amount, SALT limitations, tax-deferred investment accounts, 529 plans, limitations on charitable deductions, and Pease limitations. 
IRS Extends Automatic Relief for Late Portability Election By Aaron D. Evans Trusts and Estates, September 2022 Since portability was introduced, many taxpayers have missed the opportunity to elect portability of a deceased spouse's unused exclusion amount.

Spot an error in your article? Contact Celeste Niemann at cniemann@isba.org. For information on obtaining a copy of an article, visit the ISBA Newsletters page.

Select a Different Author