Estate & Gift Tax and Charitable Contributions Under the OBBBA
ACTEC Trust & Estate Talk
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Navigating Tax Provisions and Budget Reconciliation
This chapter examines the legislative process behind the Tax Cuts and Jobs Act, focusing on revenue assessments and significant budget bills like OB-3. It highlights the implications of tax policy changes, particularly regarding estate and gift tax exemptions, and uses analogies to clarify the complex relationship between past decisions and current fiscal strategies.
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