I am using the Ninja Audio currently to study. As I listen on, Jeff makes a note of changes due to the TCJA, which is definitely helpful as I failed REG before the big changes and I'm re-studying. After he mentions the changes, could be something no longer included, he sometimes says that this would make an interesting exam question. Does he mean just a general question on the new material or could there be a comparison question where they compare the old rule to the new rule and could ask what it was last year?
This might be a silly question, cause why would old material be tested, but I have to make sure.
Failing is not the end; keep trying. I will keep trying.
I do not think it would be a comparison necessarily. A potential question could be how many exemptions does TP have? Before TCJA, there was exemptions, post TCJA, no more exemptions. That's my thought on it. Hope it helps.