Jonathan Curry discusses the IRS's rules addressing strategies using trusts to sidestep the section 199A deduction limitations and claim multiple deductions.For more coverage in Tax Notes, see: 199A Regs’ Multiple Trust Rule May Invite ChallengesCreating Just One Trust for the 199A Deduction? Think AgainNon-Grantor Trusts Still Useful in TCJA PlanningIRS Drops Hammer on 199A, SALT Cap WorkaroundsIRS Likely to Trounce 199A Trust Planning StrategyWe want to hear from you, our listeners! To fill out a short, two-minute survey, visit taxnotes.co/podcastsurvey.