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Two Court Cases Provide Significant Developments

The background of COVID-19 and the presidential election made for a bumpy road.

The year 2020 was destined to be turbulent as a presidential election year. The arrival of COVID-19 with business lockdowns, government payments, work-from-home and personal health issues has resulted in the bumpiest year in recent memory. Typically, new legislation or case law triggers a surge in estate planning and valuation activity. This year, COVID-19 reminded us of our mortality, and the stark differences in the tax programs of the presidential candidates raised uncertainty of what


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