The authors are not engaged in rendering legal, tax, accounting, financial planning, or similar professional services. While legal, tax, accounting, financial planning issues covered in the following documents have been checked with sources believed to be reliable, some material may be affected by changes in the laws or in the representations of such laws since the manuscript for these documents was completed. For that reason the accuracy and completeness of such information and the opinions based thereon are not guaranteed. In addition, state or local tax laws or procedural rules may have a material impact on the general recommendations made by the authors, and the strategies outlined in these documents may not be suitable for every individual. If legal, tax, accounting, financial planning, investment, or other expert advice is required, obtain the services of a competent practitioner.

Content:

1. Capital Gains Tax Reduction
2. Gain on Sale of Principal Residence
3. Increase in Unified Credit for Estate and Gift Taxes
4. Increase in Annual Exclusion Gift Amount
5. Repeal of Excess Accumulation and Distribution Taxes
6. GST Exemption is Indexed for Inflation
7. Changes in Special Use Valuation for Real Estate
8. Estate Tax Break for Qualified Family-Owned Businesses
9. Changes to Charitable Remainder Trust Requirements
10. Tax Treatment of Wills and Revocable Trusts More Similar
11. New Tax Credit for Children
12. New Opportunities with Individual Retirement Accounts
13. Education Incentives.


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