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    Estate TaxFeaturedStatutory InterpretationTax Cuts and Jobs ActTax Law

    “I’m Sorry for Your Loss: The Unified Credit Against Estate Tax’s Future After the Tax Cuts and Jobs Act”

    October 16, 2023By Samuel Bazylenko

      In this life, there are two guarantees: death and taxes. Yet, even in death, one does not escape the imposition of tax.[i]  Since 1916, Congress imposed an excise tax on transfers of a decedent’s taxable estate. Today, Americans are confronted with the latest interpretations of such excise taxes, courtesy of the 2017 Tax Cuts […]

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