News & Analysis as of

Inflation Adjustments Tax Cuts and Jobs Act Tax Exemptions

Williams Mullen

Implications of the One Big Beautiful Bill Act on the Basic Exclusion Amount and GST Exemption

Williams Mullen on

By way of background, in 2012, the basic exclusion amount and GST exemption were permanently increased to $5 million, with that amount indexed for inflation. The 2017 Tax Cuts and Jobs Act (TCJA), temporarily increased the...more

Proskauer Rose LLP

Personal Planning Strategies - November 2023

Proskauer Rose LLP on

What This Means for Your Current Will, Revocable Trust and Estate Plan - The estate and gift tax regimes have been permanent and unified since the passage of The American Taxpayer Relief Act of 2012 (the “2012 Act”). In...more

Akin Gump Strauss Hauer & Feld LLP

President Trump Signs Tax Reform Bill into Law

On December 15, 2017, the House and Senate conference committee agreed on the terms of the final tax reform bill, previously referred to as the “Tax Cuts and Jobs Act” (the “Act”), which was subsequently approved by both...more

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