The Top Story of 2021: Estate Tax Implications

How the Build Back Better Act May Impact Your Clients' Estate Plans

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Here's a summary of the relevant provisions and effective dates, as well as some planning considerations.

Latest Update on the Build Back Better Act for Estate Planners

Tax planning techniques haven’t appeared in the most recent versions and don’t appear to be a current topic of conversation.

The Estate Planning Implications of Biden’s Recently Issued Green Book

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A summary of the key provisions of which advisors should be aware.

Senate Democrats Are Coming for Stepped-Up Basis at Death

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Estate planners have mixed feelings about the proposed Sensible Taxation and Equity Promotion (STEP) Act.

Could a Change to the Gift and Estate Tax Exclusion Be Retroactive?

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A potential shift in the credit amount could lead to unwelcome surprises.

Bipartisan Bill Seeks to Halve Estate Tax

'Families shouldn't have to sell major portions of their businesses or farms after the death of a parent just to afford the 40% estate tax.'