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With the tax bill almost complete, the estate and gift tax exemption will double to approximately $11,000,000 in 2018 for an individual or $22,000,000 if you are married. The increase in the estate and gift exemption is not a permanent provision, and is set to expire at the end of 2026. With the increase in the exemptions, this gives taxpayers a window of opportunity to evaluate their estate plan and unique ability to shift wealth tax free to others, which may have been limited in the past.

For more information contact your professional at UHY LLP in one of our many locations.