Andersen Managing Director Daniel Gespass’s article Pease Pease Me: The OBBBA's Revived Limitation on Itemized Deductions featured in Tax Notes in August 2025, was cited in the New York Bar Association Tax Section’s Report on the Impact of Revised Section 68 on Trusts, Estates and their Beneficiaries (Report No. 1517, December 1, 2025). The report analyzes the changes by the One Big Beautiful Bill Act (OBBBA) of 2025 to the overall limitation on itemized deductions for individuals under Sec. 68 of the Internal Revenue Code. Dan’s article also drew attention from the California State University, San Bernadino’s planned giving website.