Restricted Reports and Estate Planning

[BRCJR]

You need to give everyone time to catch up with USPAP 2020-2021 changes. Now that you can have more than one intended user on a Restricted Report, then there should of course be no reason it couldn't be used for the IRS.

I don't think one should have to "catch up" with USPAP. One should be aware of the new USPAP on or before the effective date of the publication.