Estate, gift, and inheritance taxes

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The Death Tax Isn’t So Scary for States

October 30, 2019 –
If there is a Halloween-themed tax it’s got to be the death tax (the poll-tested moniker for estate taxes). And the estate tax has scared...
Individual Taxes

Fixing the TCJA: Restoring The Estate Tax’s Exemption Levels

March 20, 2019 –
Now that Democrats have taken control of the House of Representatives, some lawmakers are looking for ways to rewrite the 2017 Tax Cuts and Jobs...
Individual Taxes

How Do Estate And Inheritance Taxes Affect Entrepreneurs?

March 6, 2018 –
A new paper and brief explore how estate and inheritance taxes (or wealth transfer taxes) affect entrepreneurs and would-be entrepreneurs. It is a contentious issue...
Campaigns, Proposals, and Reforms

Only 1,700 Estates Would Owe Estate Tax in 2018 Under the TCJA

December 6, 2017 –
The House and Senate versions of the Tax Cuts and Jobs Act would reduce the number of taxable estates by about two-thirds in 2018, and...

The Unintended Consequences of Killing the Estate Tax

October 9, 2017 –
The United Framework for tax reform outlined last week by the congressional Republican leadership and the Trump Administration included a proposal to eliminate the estate...
Individual Taxes

The Demise of Estate Tax Planning

September 10, 2013 –
A fascinating story in last Friday’s Wall Street Journal reports what I suppose was an inevitable trend: With the estate tax exemption now up to...
Individual Taxes

Finally, a Permanent Estate Tax, Though Just for the Wealthy Few

February 7, 2013 –
After more than a decade of nearly constant change, the federal estate tax is finally permanent. It’s a bit more onerous than last year’s version...
Individual Taxes

Give Now or Pay Later: The Ever-Changing Estate and Gift Tax

December 13, 2012 –
For over a decade, the federal estate and gift tax has been in constant flux with its exemption rising, its rates falling, and its near-death...