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- W2916175596 abstract "Under provisions of the Economic Growth and Tax Relief Reconciliation Act of 2001 (EGTRRA, P.L. 107-16), the estate tax and generation-skipping transfer tax are scheduled to be repealed effective January 1, 2010. But the estate tax repeal, and all other provisions of EGTRRA, are scheduled to sunset December 31, 2010. If the sunset provision is not repealed, or the law is not otherwise changed beforehand, in 2011 estate and gift tax law will return to what it would have been had EGTRRA never been enacted. The unified estate and gift taxes will be reinstated with an exclusion amount of $1 million. The maximum tax rate will revert to 55%." @default.
- W2916175596 created "2019-03-02" @default.
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- W2916175596 date "2005-06-24" @default.
- W2916175596 modified "2023-09-27" @default.
- W2916175596 title "Estate Tax Legislation in the 109th Congress" @default.
- W2916175596 hasPublicationYear "2005" @default.
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