Potential Impacts of the Build Back Better Act on Estate Taxes and Grantor Trusts
November 12, 2021 UPDATE: The BBB draft legislation has been revised and updated, most recently (as of this writing) as of November 4. The newer draft takes several of the proposed changes off the table. Significantly, this version does not include the reduction in the estate tax exemption (and corresponding gift and generation-skipping transfer tax …
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