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To Give or Not to Give …

Charles A. Redd discusses the pros and cons of making gifts at this time of a greatly enhanced, historically high basic exclusion amount.

At this time, and for the indefinite future, individuals have a greatly enhanced, historically high basic exclusion amount. This higher basic exclusion amount is scheduled to evaporate Jan. 1, 2026,1 and a future Congress and President could take it away at any time before that date. Thus, clients having significant wealth who wish to maximize their use of what could be a fleeting opportunity to use the basic exclusion amount now in place should consider expeditiously making one or


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