Emily Foster and Eric Yauch discuss some of the key elements of the recently proposed regulations on the business interest deduction limitation.For more extensive coverage, read these articles in Tax Notes:Interest Rule Leaves Securities Traders in a JamInterest Regs Muddy Partnership Debt-Equity DecisionsInterest Deduction Regs’ Antiavoidance Rule Causes ReassessmentsInterest Allocation Rules Could Wreak Havoc on GroupsInterest Regs Require Taxpayers to Decide on ‘Early Adoption’Interest Regs Raise Same Real Estate Issues as 199A RulesInterest Deduction Regs Cover More Than Just InterestInterest Regs Tackle Some Passthrough Issues, Leave Others OpenWe want to hear from you, our listeners! To fill out a short, two-minute survey, visit taxnotes.co/podcastsurvey.