This Present is Accounted For: An Overview of Low-Basis Gifting Strategies
Brown Advisory
NOVEMBER 1, 2023
Further, estate taxes in many states have been outright eliminated in the 21st century; before 2001, all 50 states had an estate tax, but today, there are only 12 (plus an additional six with various forms of inheritance taxes). There are other ways to generate valuation discounts through indirect gifting strategies.
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