From: jeffrey E. <[email protected]> Sent: Monday, April 17, 2017 10:18 PM To: Richard Joslin Subject: Re: order to be deductible, the IRS requires tha= es=ate planning fees <https://www.irs.gov/pub/irs-pdf/p550.pdf> must be paid: (1) for the production or collection of income; (2) for the management, conservation or maintenance of property held for the production of income; or (3) in connection with the determination, collection or refund <http://www.investopedia.c=m/terms/r/refund.asp> of any tax. So how might this apply to estate planning fees? If, for example, the estate pl=n chttp://www.investopedia.com/advisor-netwo=k/articles/051716/why-its-so-important-update-your-estate-plan/> involves advice on the construction of income generating instruments= such as an income trust <http://www.investopedia.cor/terms/i/incometrustasp> , or provides guidance on the us= of property transfer methods to avoid Federal or State Estate or Inheritance tax <http://www.investopedia.=om/terms/e/estatetax.asp> , =hese would meet the IRS restrictions for the ability to deduct such expens=s. Other examples might include investment advice <http:/=www.investopedia.com/terms/i/investment-advice.asp> =or trusts held by the estate, trust tax preparation fees and account custo=ial fees while held by the estate Read more: Are estate planning fees tax deductible? I Investopedia <http://www.inves=opedia.com/ask/answers/113015/are-estate-planning-fees-tax-deductible.asp#=xzz4eYlkslWb> =a style="color:rgb(0,51,153)" href="http://www.investopedia.com/ask/an=wers/113015/are-estate-planning-fees-tax- deductible.asp#ixzz4eYlkslWb">htt=://www.investopedia.com/ask/answers/113015/are-estate-planning-fees-tax- de=uctible.asptfixzz4eYlkslWb Follow us: Investopedia on Facebook chttp://ec.tynt.com/b/rf?id=arwjQmCEqr4I6Cadbi-b=q&u=lnvestopedia> =/div> On Mo=, Apr 17, 2017 at 6:13 PM, Richard Joslin < ><=span> wrote: Income tax planning and fees for serv=ces to calculate the income tax are deductible From: jeffrey E. [mailto:[email protected] Sent: Monday, April 17, 2017 6:09 PM To: Richard Joslin < <mailto Subject: are fees for tax planning deductible? > > 1 EFTA_R1_01895808 EFTA02652503

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