Beautiful—And Not So Beautiful—Individual Tax Provisions in the One Big Beautiful Bill Act

Several changes take effect this year and should encourage planners to assess clients’ tax strategies now

Randy Gardner, J.D., LL.M., CPA, RLP®, CFP®, AEP (Distinguished), is the founder of Goals Gap Planning, LLC and the Gardner Foundation.

Julie Welch, CPA/PFS, CFP®, AEP (Distinguished), is the managing shareholder of Meara Welch Browne, P.C., an accounting firm in the Kansas City area.

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