The IRS recently issued Notice 2010-32, which extends for another year interim relief for trusts and estates on the treatment of investment advisory costs subject to the 2% floor under §67(a), so that taxpayers will not be required to determine the portion of a bundled fiduciary fee that is subject to the 2% floor for any taxable year beginning before January 1, 2010. Instead, taxpayers may deduct the full amount of the bundled fiduciary fee without regard to the 2% floor.