When clients are initiating an overall year-end tax strategy, surveying what was new for that year is a good first step. This is particularly true this year since the election in November makes 2017 so speculative. With that in mind, we take a look back at the new opportunities and restrictions that developed over the course of the past year — with an eye toward what clients can do before year’s end.

The Protecting Americans from Tax Hikes Act of 2015, or PATH Act, permanently extended many temporary tax incentives, removing the concern over whether these incentives will be extended retroactively for the current year or prospectively into the coming year. Not all of these provisions were extended beyond 2016, however, and some were modified in the process. Others were extended for up to five years. Here is a rundown for advisers of a few notable extenders.

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