The Tax Cuts and Jobs Act (“TCJA”) passed in December, 2017, doubled the estate and gift tax basic exclusion amount from $5.0 million to $10.0, coupled with a cost of living adjustment. For 2019, the basic exclusion amount is...more
2/13/2019
/ Clawbacks ,
Cost-of-Living Adjustment (COLA) ,
Estate Planning ,
Estate Tax ,
Estate-Tax Exemption ,
Generation-Skipping Transfer ,
Gift Tax ,
Gift-Tax Exemption ,
IRS ,
Proposed Regulation ,
Tax Cuts and Jobs Act ,
Tax Planning