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The Internal Revenue Service recently announced that the federal estate and gift tax exemption amounts will be $13.61 million per individual for gifts and deaths occurring in 2024. ....
Included in the Consolidated Appropriations Act, 2023 (H.R. 2617) at page 1080 (the "Act"), signed into law by President Biden on December 29, 2022. ....
In Short - The Situation: Congress recently amended the Securities Exchange Act of 1934 (the "Exchange Act") to exempt certain "M&A brokers" from registration as broker-de. ....