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On July 4, President Trump signed the One Big Beautiful Bill Act (OBBBA) into law and as a result enacted numerous significant tax law changes. While this short article will not address each aspect of the OBBBA, it will...more
- Annual inflation-indexing continues to increase the historically high lifetime exemption amount for gift, estate, and generation-skipping transfer taxes. Those of considerable wealth who have not yet made gifts, such as...more