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Tax Law Update: March 2021

David A. Handler and Alison E. Lothes highlight the most important tax law developments of the past month.

Since Joe Biden was elected President of the United States, there’s been much speculation regarding possible changes to gift and estate tax laws. That speculation continues, as the Biden administration has many items higher on its agenda, not the least of which is handling COVID-19. The Biden administration has suggested a rollback of the estate and gift exemptions, perhaps to 2009 levels. (The gift tax exemption was $1 million, and the estate tax exemption was $3.9 million, in 2009, but

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