| MADE PERMANENT | Qualified charitable distributions from IRA to charity | State & local sales tax deduction | American opportunity tax credit | Enhanced child tax credit | Section 179 expensing |
| EXTENDED THROUGH 2016 | Exclusion of discharged mortgage debt on short scale | Deductibility of mortgage insurance premiums | Above the line education deduction for qualified tuition & fees | 50% bonus depreciation (through 2019) | |
| OTHER NOTABLE PROVISIONS | Expansion of Section 529 qualified expenses to include computer & related expenses | Elimination of Section 529 plan aggregation rule | Elimination of 529 ABLE account in-state residency requirement |
Emerson Equity and its advisor, Tony Barouti, were likely the largest sellers of defunct GWG L bonds.
Stan Gregor, Chairman & CEO of Summit Financial Holdings, explores how RIAs can meet growing demand for family office-style services among mass affluent clients through tax-first planning, technology, and collaboration—positioning firms for long-term success
Chris Vizzi, Co-Founder & Partner of South Coast Investment Advisors, LLC, shares how 2025 estate tax changes—$13.99M per person—offer more than tax savings. Learn how to pass on purpose, values, and vision to unite generations and give wealth lasting meaning
Experts flag potential risks for seniors as headline readings for July obscure higher jumps in key price categories.
The President's comments on social media came after analysts sounded notes of caution on the impact on consumer prices.
Stan Gregor, Chairman & CEO of Summit Financial Holdings, explores how RIAs can meet growing demand for family office-style services among mass affluent clients through tax-first planning, technology, and collaboration—positioning firms for long-term success
Chris Vizzi, Co-Founder & Partner of South Coast Investment Advisors, LLC, shares how 2025 estate tax changes—$13.99M per person—offer more than tax savings. Learn how to pass on purpose, values, and vision to unite generations and give wealth lasting meaning
