CONTENTS
TRANSFER TAX
Federal Estate, Gift, and Generation-Skipping Transfer Tax
State Estate Tax
TRANSFER TAX PLANNING FOR THE CURRENT REGIME
AND POSSIBLE FUTURE CHANGES
IMPORTANT INDIVIDUAL INCOME TAX CHANGES
TO DISCUSS WITH YOUR TAX ACCOUNTANT
Individual Taxpayer Brackets
Long Term Capital Gains/Qualified Dividends
Standard Deduction
Estates and Trusts
Alternative Minimum Tax (AMT)
Charitable Deductions
SALT Deduction
BUSINESS TAX PROVISIONS AFFECTING INDIVIDUALS
Qualified Business Income Tax Deduction
Qualified Small Business Stock (QSBS)
Qualified Opportunity Zone Funds