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February 26, 2018

By: Kevin Matz

There’s a significant wrinkle in the new law, however, as it sunsets its doubling of the federal estate, gift and GST tax exemptions on Jan. 1, 2026, reverting to their pre-2018 exemption levels, as indexed for inflation. This will create incentive for wealthy individuals to begin to use their increased exemptions at the risk of losing them come 2026.

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