Current Federal Tax Developments for the week of September 4, 2018: Do You Comply with the Safeguards Rule?

This week we look at the following items:

IRS warns tax professionals about FTC’s Safeguards Rule for confidential data
Clarification of how change in exemption amounts will apply to items tied to exemption amounts
Lessee is not able to claim conservation deduction for facade easement
Letter ruling approves program where employer makes plan contribution for employees who pay on their student loans
Taxpayer allowed extra time for late rollover where she had relied on spouse for tax and financial matters when couple separated while rollover was pending

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