Do your clients still want to plan their 2025 retirement gifts?


With the recent election behind us, uncertainty still looms in the area of ​​tax reform. As 2025 begins, the future of federal transfer tax exemptions is unknown. Under the Tax Cuts and Jobs Act of 2017 (TCJA), these exemptions are at an all-time high of $13.99 million. See “Federal Historical Transfer Tax,” p. 21.



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