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Estate Planning in 2021 and Beyond: The Possible Impact of Democratic Control in Washington | Blank Rome LLP

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The Democrats now have effective control over the presidency, the Senate, and the House, at least until the 2022 mid-term elections. These political realities, along with current economic conditions, make it more likely that significant changes to the existing income, gift, and estate tax regimes are imminent, if not this year, then at least before the end of 2022. The possibility of these changes makes 2021 an opportune time to review and potentially implement estate planning strategies, which could save your family millions of dollars of taxes.
WHO SHOULD BE INTERESTED IN THESE CHANGES? ....

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Estate Planning Ramifications of a Democratic Sweep | Winstead PC

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On January 5, 2021, Georgia Democrats Jon Ossoff and Raphael Warnock defeated GOP incumbents David Perdue and Kelly Loeffler in their Senate runoff elections, giving the Democrats 50 seats in the Senate. Vice President Kamala Harris has the power to break a 50-50 tie, which gives the Democrats effective control over the Presidency, the Senate, and the House.
Below is a summary of potential tax law changes as a result of the Democratic sweep, along with strategies that taxpayers may consider implementing in case these tax law changes materialize. This discussion supplements our previous alert published on October 19, 2020 (available here), now that the election results are final. ....

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