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Supreme Court Decision Yields Significant Impacts for Closely Held Businesses

On June 6, 2024 the Supreme Court unanimously ruled that life insurance proceeds should be included in the fair market valuation of a corporation for federal estate tax purposes. In Connelly v. United States, the Supreme...more

Understanding 2024 Estate, Gift, and Generation-Skipping Transfer Tax Exemptions

Each year, certain estate, gift, and generation-skipping transfer (“GST”) tax figures are subject to inflation adjustments that go in effect on January 1. Below are the current adjustments for 2024....more

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