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For Professional Advisors

Tax News You Can Use

Advise your clients on the latest tax developments with expert analysis from
Northern Trust Chief Tax Strategist Jane Ditelberg.

Featured Insights

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    Navigate to Avoiding the IRMAA Cliffs
    For Advisors

    Avoiding the IRMAA Cliffs

    Managing income can help avoid “falling off the IRMAA cliffs.”

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    Navigate to FLP’s and the Investment Company Rule
    Tax News You Can Use

    FLP’s and the Investment Company Rule

    Avoid unexpected capital gains when forming family limited partnerships today.

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    Navigate to Qualified Plans: NUA in Employer Securities
    Tax News You Can Use

    Qualified Plans: NUA in Employer Securities

    Understand when NUA can reduce taxes on employer stock.

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    Navigate to Planning for QOZ's After OBBBA
    Tax News You Can Use

    Planning for QOZ's After OBBBA

    Key takeaways on qualified opportunity zones.

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    Navigate to Relocating with State Taxes in Mind
    Tax News You Can Use

    Relocating with State Taxes in Mind

    Assess all applicable taxes when contemplating a move.

Meet Our Experts

Tax Insights From Jane Ditelberg

Chief Tax Strategist, The Northern Trust Institute

Jane is responsible for developing our perspective on tax, including individual and entity income, executive compensation, estate and fiduciary income taxation.

Explore More Tax Insights for Professional Advisors

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    Navigate to FLP’s and the Investment Company Rule
    Tax News You Can Use

    FLP’s and the Investment Company Rule

    Avoid unexpected capital gains when forming family limited partnerships today.

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    Navigate to Preservation To Planning: The Expanding Role Of ABLE Accounts
    Tax News You Can Use

    Preservation To Planning: The Expanding Role Of ABLE Accounts

    Learn about ABLE Account planning opportunities.

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    Navigate to The Tax Benefits of Charitable Contributions of Artwork
    Tax News You Can Use

    The Tax Benefits of Charitable Contributions of Artwork

    Understand criteria used to determine charitable deductions.

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    Navigate to The Taxation of Executive Compensation: Part 2
    Tax News You Can Use

    The Taxation of Executive Compensation: Part 2

    Learn about the taxation of executive compensation.

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    Navigate to Trump Accounts: Frequently Asked Questions
    Tax News You Can Use

    Trump Accounts: Frequently Asked Questions

    Explore the potential benefits of Trump Accounts.

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    Navigate to The Tax Advantages Of Lifetime Gifts
    Tax News You Can Use

    The Tax Advantages Of Lifetime Gifts

    Understand the benefits of making early gifts

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    Navigate to What To Know Before Filing 2025 Tax Returns
    Tax News You Can Use

    What To Know Before Filing 2025 Tax Returns

    Learn about changes to this year's filing process.

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    Navigate to The Lender Playbook for Modern Family Offices
    Tax News You Can Use

    The Lender Playbook for Modern Family Offices

    Learn about deductible business expenses for family offices.

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    Navigate to New Roth Catch-Up Rules For 401(k) Plan Participants
    Tax News You Can Use

    New Roth Catch-Up Rules For 401(k) Plan Participants

    The passage of the SECURE 2.0 Act in 2022 brought many changes to the retirement landscape.

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    Navigate to Qualified Charitable Distributions from IRAs
    Tax News You Can Use

    Qualified Charitable Distributions from IRAs

    Learn about the important tax benefits of using QCDs.

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    Navigate to The Pro-Rata Rule Can Impact Your Roth Conversion Strategy
    Tax News You Can Use

    The Pro-Rata Rule Can Impact Your Roth Conversion Strategy

    Learn how to apply the pro-rata rule to a Roth conversion.

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    Navigate to Retirement Planning With Health Savings Accounts
    Tax News You Can Use

    Retirement Planning With Health Savings Accounts

    Learn about the key tax benefits of Health Savings Accounts.

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    Navigate to Wealth Planning With Intra-family Loans
    Tax News You Can Use

    Wealth Planning With Intra-family Loans

    Learn about the benefits of lending to transfer wealth.

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    Navigate to IRS Grants Extensions For Taxpayers in Disaster Areas
    Tax News You Can Use

    IRS Grants Extensions For Taxpayers in Disaster Areas

    Learn about disaster areas and the extended deadlines.

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    Navigate to Roth IRA Conversions after the OBBBA
    Tax News You Can Use

    Roth IRA Conversions after the OBBBA

    Learn about the factors to consider for a Roth conversion.

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    Navigate to Planning With Non-grantor Trusts After The OBBBA
    Tax News You Can Use

    Planning With Non-grantor Trusts After The OBBBA

    Explore the benefits of making gifts to non-grantor trusts.

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    Navigate to OBBBA’s “Shave And A Haircut” Rules For Charitable Contributions
    Tax News You Can Use

    OBBBA’s “Shave And A Haircut” Rules For Charitable Contributions

    Understand how the new rules impact charitable deductions.

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    Navigate to 529 Plans, Trump Accounts And Saving For College Early
    Tax News You Can Use

    529 Plans, Trump Accounts And Saving For College Early

    Learn about the benefits of 529 Plans and Trump Accounts

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    Navigate to The Fine Print: Income Limitations for Common Deductions
    Tax News You Can Use

    The Fine Print: Income Limitations for Common Deductions

    Understand the qualifications for common deductions.

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    Navigate to The Art And Science Of Like-Kind Exchanges
    Tax News You Can Use

    The Art And Science Of Like-Kind Exchanges

    Like-kind exchanges can defer gain on the sale of property.

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    Navigate to U.S. Tax On Gifts And Bequests From Expatriates
    Tax News You Can Use

    U.S. Tax On Gifts And Bequests From Expatriates

    Learn about the regulations governing the transfer tax.

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    Navigate to The Opportunity in Qualified Opportunity Funds
    Tax News You Can Use

    The Opportunity in Qualified Opportunity Funds

    Understand the potential tax benefits for investors.

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    Navigate to The Benefits of a Roth IRA Conversion
    Tax News You Can Use

    The Benefits of a Roth IRA Conversion

    Understand the advantages of tax diversification.

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    Navigate to Planning For Year 10 Under SECURE
    Tax News You Can Use

    Planning For Year 10 Under SECURE

    Review the implications of the 10-year rule.

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    Navigate to A New Tax Credit For Illinois Donors
    Tax News You Can Use

    A New Tax Credit For Illinois Donors

    Learn about ways to claim the new Illinois tax credit.

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    Navigate to You Can’t Take It (All) With You: The U.S. Exit Tax
    Tax News You Can Use

    You Can’t Take It (All) With You: The U.S. Exit Tax

    The exit tax may apply to U.S. taxpayers who relocate.

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    Navigate to Inherited IRAs and the IRD Deduction
    Tax News You Can Use

    Inherited IRAs and the IRD Deduction

    Consider the rules for deductions of estate taxes paid.

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    Navigate to Gone with the wind: Deducting Casualty Losses
    Tax News You Can Use

    Gone with the wind: Deducting Casualty Losses

    Learn how to get tax relief for personal casualty losses.

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    Navigate to Tax-Loss Harvesting: A Silver Lining Tactic
    Tax News You Can Use

    Tax-Loss Harvesting: A Silver Lining Tactic

    Learn how tax-loss harvesting can reduce your tax bill.

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    Navigate to Focus on Washington: How Does Tax Law Get Made?
    Tax News You Can Use

    Focus on Washington: How Does Tax Law Get Made?

    Learn how taxation and spending are managed by Congress.

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    Navigate to Is Now the Time to Convert Your Retirement Account to a Roth?
    Tax News You Can Use

    Is Now the Time to Convert Your Retirement Account to a Roth?

    Learn about which situations favor a Roth conversion.

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    Navigate to LPs, LLCs, Ltds and Incs: Tax Consequences of Entity Choice
    Tax News You Can Use

    LPs, LLCs, Ltds and Incs: Tax Consequences of Entity Choice

    Discover the tax implications of various entity types.

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    Navigate to Decedent’s Children as Retirement Account Beneficiaries
    Tax News You Can Use

    Decedent’s Children as Retirement Account Beneficiaries

    Learn how to structure optimal beneficiary designations.

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    Navigate to Ring Out the Old Year: 2024 Year-End Tax Planning
    Tax News You Can Use

    Ring Out the Old Year: 2024 Year-End Tax Planning

    Review last minute tax planning strategies for 2024.

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    Navigate to Gift Planning Flexibility with SLATs SPATs and DAPTs
    Tax News You Can Use

    Gift Planning Flexibility with SLATs SPATs and DAPTs

    Build versatility into your estate planning today.

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    Navigate to SEP and SIMPLE Retirement Plans for Small Employers
    Tax News You Can Use

    SEP and SIMPLE Retirement Plans for Small Employers

    Explore plan options that offer choice and flexibility.

Explore Specialized Advice

LEARN HOW WE CAN WORK TOGETHER

We take a holistic approach that complements your expertise and provides insight across all aspects of clients’ financial plans, including tax and wealth transfer, banking, investments, philanthropy, wealth planning, family education and fiduciary services.

ABOUT THE INSTITUTE

The Northern Trust Institute is a collaboration of more than 175 experts who harness insights from real-world client outcomes and equip our clients with advice that is tested, meaningful and timely.