Summary of Estate and Gift Tax Law Changes for 2015
from The National Law Review
The American Taxpayer Relief Act of 2012 made permanent the higher estate and gift tax exclusions and annual inflation adjustments to those exclusions. Therefore, we all now can count on annual changes to the relevant tax thresholds under the estate and gift tax laws. The following is a summary of the federal law changes and some important state law changes in 2015.
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