{"version":"1.0","provider_name":"GTM Tax","provider_url":"https:\/\/gtmtax.com","author_name":"gtm1dev","author_url":"https:\/\/gtmtax.com\/author\/gtm1dev\/","title":"Section 987 is Coming Back from the Dead - GTM Tax","type":"rich","width":600,"height":338,"html":"<blockquote class=\"wp-embedded-content\" data-secret=\"J81ue5ysZt\"><a href=\"https:\/\/gtmtax.com\/event\/section-987-is-coming-back-from-the-dead\/\">Section 987 is Coming Back from the Dead<\/a><\/blockquote><iframe sandbox=\"allow-scripts\" security=\"restricted\" src=\"https:\/\/gtmtax.com\/event\/section-987-is-coming-back-from-the-dead\/embed\/#?secret=J81ue5ysZt\" width=\"600\" height=\"338\" title=\"&#8220;Section 987 is Coming Back from the Dead&#8221; &#8212; GTM Tax\" data-secret=\"J81ue5ysZt\" frameborder=\"0\" marginwidth=\"0\" marginheight=\"0\" scrolling=\"no\" class=\"wp-embedded-content\"><\/iframe><script>\n\/*! This file is auto-generated *\/\n!function(d,l){\"use strict\";l.querySelector&&d.addEventListener&&\"undefined\"!=typeof URL&&(d.wp=d.wp||{},d.wp.receiveEmbedMessage||(d.wp.receiveEmbedMessage=function(e){var t=e.data;if((t||t.secret||t.message||t.value)&&!\/[^a-zA-Z0-9]\/.test(t.secret)){for(var s,r,n,a=l.querySelectorAll('iframe[data-secret=\"'+t.secret+'\"]'),o=l.querySelectorAll('blockquote[data-secret=\"'+t.secret+'\"]'),c=new RegExp(\"^https?:$\",\"i\"),i=0;i<o.length;i++)o[i].style.display=\"none\";for(i=0;i<a.length;i++)s=a[i],e.source===s.contentWindow&&(s.removeAttribute(\"style\"),\"height\"===t.message?(1e3<(r=parseInt(t.value,10))?r=1e3:~~r<200&&(r=200),s.height=r):\"link\"===t.message&&(r=new URL(s.getAttribute(\"src\")),n=new URL(t.value),c.test(n.protocol))&&n.host===r.host&&l.activeElement===s&&(d.top.location.href=t.value))}},d.addEventListener(\"message\",d.wp.receiveEmbedMessage,!1),l.addEventListener(\"DOMContentLoaded\",function(){for(var e,t,s=l.querySelectorAll(\"iframe.wp-embedded-content\"),r=0;r<s.length;r++)(t=(e=s[r]).getAttribute(\"data-secret\"))||(t=Math.random().toString(36).substring(2,12),e.src+=\"#?secret=\"+t,e.setAttribute(\"data-secret\",t)),e.contentWindow.postMessage({message:\"ready\",secret:t},\"*\")},!1)))}(window,document);\n\/\/# sourceURL=https:\/\/gtmtax.com\/wp-includes\/js\/wp-embed.min.js\n<\/script>\n","description":"GTM\u2019s Raymond Wynman and Ross McKinney will walk you through the complexities and opportunities of the 2023 Proposed Section 987 Regulations. The new regulations are expected to be finalized in Q4 of 2024 and become effective for tax years starting in 2025."}