News & Analysis as of August 4, 2025

Gift-Tax Exemption

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Baselines and the Bottom Line: How Congress’s Choice Could Determine the Fate of the Estate Tax Exemption

Kohrman Jackson & Krantz LLP on 4/8/2025

As lawmakers advance toward the critical 2025 tax cliff, a key—and increasingly contentious—policy question is coming into sharper focus: What should Congress assume about the future when it scores the cost of extending the...more

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Proposed Legislation › Tax Liability › Gift-Tax Exemption

Baselines and the Bottom Line: How Congress’s Choice Could Determine the Fate of the Estate Tax Exemption

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