The Iowa Department of Revenue (DOR) proposed amendments to rescind and readopt regulations on fiduciary income tax for estates and trusts. The proposal provides guidance on fiduciary obligations, with revisions to clarify and organize the rules. Comments on the proposed rules are due by May 19. [Iowa Dep’t of Revenue, Proposed Regs. Sections 701-700.1, et al., 04/29/26 Iowa Admin. Bull.]
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