Where we cited them
The new tax law sets the federal estate, gift and GST exemption at $15 million per person in 2026 with no sunset, removing the pressure that drove a surge in lifetime gifting.
For startup stock acquired after July 4, 2025, founders and early investors can exit sooner with partial tax relief and shelter more gain, but older shares keep the old rules.
The One Big Beautiful Bill Act makes the 2017 rate structure permanent but adds new limits on itemized and charitable deductions that land squarely on top-bracket households.
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