Estate Tax Changes Past, Present, and Future March 2019

McGuireWoods LLP
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I. INTRODUCTION -

This outline is a selective and evolving review of the history of the modern federal estate tax. It originated during the attempts to repeal the estate tax in President Clinton’s second term and accelerated with the one-year (2010) “repeal” enacted in 2001. A discussion of recent, pending, and proposed developments begins with Part XIX on page 130.

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