[{"articleAbstract":"In response to a requirement in the SECURE 2.0 Act of 2022, the IRS issued a notice Monday that allows donors to amend conservation easement deeds to substitute the safe-harbor language for the corresponding language in the original deed.","articleByline":"By Martha Waggoner","articleTitle":"Safe-harbor language issued for amending conservation easement deeds","featureImage":{"imageTagAttributes":{"src":"/etc/designs/default/resources/0.gif","alt":"","title":"","class":"cq-image-placeholder"}},"page":{"path":"/news/2023/apr/safe-harbor-language-issued-for-amending-conservation-easement-deeds"},"sortDate":"2023-04-10T17:23:57.000-04:00"},{"articleAbstract":"The Tax Court rejects a taxpayer’s claim that the IRS’s reconstruction of his income included nontaxable proceeds from a real estate sale.","articleByline":"By John McKinley, CPA, CGMA, J.D., LL.M.; Matthew Geiszler, Ph.D.; and Marquise Riley, CPA","articleTitle":"Bank deposits analysis upheld","featureImage":{"imageTagAttributes":{"src":"/etc/designs/default/resources/0.gif","alt":"","title":"","class":"cq-image-placeholder"}},"page":{"path":"/issues/2023/apr/bank-deposits-analysis-upheld"},"sortDate":"2023-03-30T05:00:00.000-04:00"},{"articleAbstract":"Advisers can aid inheritors of individual retirement accounts to make optimal choices for their required minimum distributions.","articleByline":"By Dayna E. Roane, CPA, CGMA","articleTitle":"Beneficiary IRAs: A guide to the RMD maze","featureImage":{"imageTagAttributes":{"src":"/content/dam/jofa/issues/2023/apr/benficiaries-iras-rmd-maze-640.jpg","alt":"IMAGES BY FILO/GETTY IMAGES","title":"benficiaries-iras-rmd-maze-640"}},"page":{"path":"/issues/2023/apr/beneficiary-iras-a-guide-to-the-rmd-maze"},"sortDate":"2023-03-30T05:00:00.000-04:00"}]