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Elizabeth Norman Quoted on SALT Workarounds in Tax Notes

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06.11.2018

Elizabeth Norman, a partner in Nutter’s Tax Department, commented on SALT workarounds in Tax Notes. In the article, “News Analysis: IRS Notice Expected to Slow States’ SALT Workarounds,” Elizabeth said, “I think that the IRS announcement will deter some taxpayers from utilizing the programs, especially where they’ve been very highly publicized — like New York and New Jersey.” Elizabeth adds that programs in Alabama and Pennsylvania have been promoted as workarounds to get around the SALT cap. According to Elizabeth, it’s going to be difficult to distinguish between programs that predate the TCJA and those that were created in direct response to the new limit.

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