This is a summary of changes in the federal estate tax and related income tax laws since 1916 and especially since 2001. It describes efforts to repeal the estate tax and the changes that were made, some temporary and some “permanent,” to reduce the estate tax when total repeal could not be achieved. It is updated as appropriate to reflect recent, currently pending, and potential future changes, both legislative and administrative.
Case Summaries Estate Tax Changes Past, Present, and Future (June 1, 2021 )
Jun 01, 2021