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Articles by William Franzen
2024 Estate Planning Outlook: Transfer Tax Changes are on the Horizon | JD Supra
The Tax Cuts and Jobs Act of 2017 (TCJA) significantly increased the lifetime estate and gift tax exemption from $5.6 million to $11.18 million for individuals, with adjustments for inflation starting in 2018. For 2023, the lifetime estate and gift tax exemption is $12.92 million (or $25.84 million for married couples). For 2024, the lifetime estate and gift tax exemption will be $13.61 million (or $27.22 million for married couples).
2024 Estate Planning Outlook: Transfer Tax Changes are on the Horizon
The Tax Cuts and Jobs Act of 2017 (TCJA) significantly increased the lifetime estate and gift tax exemption from $5.6 million to $11.18 million for individuals, with adjustments for inflation starting in 2018. For 2023, the lifetime estate and gift tax exemption is $12.92 million (or $25.84 million for married couples). For 2024, the lifetime estate and gift tax exemption will be $13.61 million (or $27.22 million for married couples).
Cultivating Sustainability: European Commission Greenlights Italy’s EUR 1.7 Billion Agrivoltaic Initiative
On Nov. 10, 2023, the European Commission authorized a State aid scheme presented by Italy, earmarking EUR 1.7 billion to bolster agrivoltaic plants. The initiative aligns with Italy’s overarching strategy to curtail greenhouse gas emissions and increase the utilization of renewable energies, consistent with the European Union’s strategic goals outlined in the European Green Deal. The funds, in part, originate from the Recovery and Resilience Facility (RRF).
2024 Estate Planning Outlook: Transfer Tax Changes are on the Horizon
The Tax Cuts and Jobs Act of 2017 (TCJA) significantly increased the lifetime estate and gift tax exemption from $5.6 million to $11.18 million for individuals, with adjustments for inflation starting in 2018. For 2023, the lifetime estate and gift tax exemption is $12.92 million (or $25.84 million for married couples). For 2024, the lifetime estate and gift tax exemption will be $13.61 million (or $27.22 million for married couples).
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The New Yorker, April 14, 1986 P. 30 Talk story about Mr. Jiggs, who is billed as the World's Smartest Chimp, and about an appearance by Jiggs in the auditorium of the Franklin Elementary School in Rahway, New Jersey. His appearance at the school was paid for ($350) by the school's PTA, which raises money through regular cupcake and candy sales. From what we observed, Mr. Jiggs was worth every cent.
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