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What the STEP Act might mean for agriculture and estate planning

What the STEP Act might mean for agriculture and estate planning
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A look at the death tax

By Congressman Bob Latta (R OH5)  One of the most plainly unfair taxes in the entire U.S. tax code is the Estate Tax also known as the “death tax.” Even though American families pay taxes their entire lives income taxes, payroll taxes, Medicare taxes, capital gains taxes and more the federal government can’t help but reach its hands into their pocket one last time after they die to grab 40% of their hard-earned money.   The death tax creates real world problems for farmers, ranchers, and small business owners groups we can least afford to penalize during this economic recovery. In sectors that require high capital investments, like agriculture, families often have difficulty meeting tax requirements imposed by the death tax because their cash assets are much lower than the value of land, property, and equipment. In addition to the costs imposed at death, the death tax also has a stifling economic impact beforehand due to the cost preparation and planning need

Estate Tax Reform – A Not So Distant Horizon? - Tax

To print this article, all you need is to be registered or login on Mondaq.com. Much attention has been paid in recent weeks to President Biden s infrastructure plan as well as its key sources of funding, including, among other things, raising the corporate tax rate. In the shadow of this legislation, two bills have recently been introduced in the Senate that would take direct aim at current wealth transfer planning techniques. While neither bill is likely to survive in its current form, a recent ruling by the Senate parliamentarian has made imminent estate tax reform more likely. These proposals, their effective dates and the possible timeframe

Senate Bills Propose Changes to Estate Tax

An overview of potential changes and tax planning actions for clients to consider. There’s been a lot of coverage of President Joe Biden’s proposed changes to the tax laws, including reducing the federal estate tax exemption and eliminating the step-up income tax basis rules. But recently, some senators have come out with bills that seek to make drastic changes to the tax laws, including the estate tax. Reviewing some of these potential tax law changes can help practitioners better equip their clients with planning strategies to consider now and before the end of 2021. Here’s  a brief review.

What U S Policies Could Affect the House I Want to Leave My Children?

Mansion Global What U.S. Policies Could Affect the House I Want to Leave My Children? The Biden administration might scrap a highly lucrative rule for heirs of real estate, while Senate Democrats have another proposal By V.L. Hendrickson  |  Save Getty Images/500px Every week, Mansion Global poses a tax question to real estate tax attorneys. Here is this week’s question. Q. I m doing some estate planning. Are there any changes under consideration that could affect the property I m planning to leave to my children? A. A bill that would change the way estates are taxed was proposed by several U.S. senators on Monday.

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