United States: Obama Proposes “Middle Class” Tax Increases At Death
The prospects of significant tax legislation this year are low. Nevertheless, when the President proposes “tax reform” it makes headlines. The Obama administration’s latest tax proposals for fiscal year 2016 would increase dramatically both the rates of transfer/income taxation at death and the number of people subject to those higher taxes in the event of a family member’s death.
Since 2011, the lifetime federal estate tax, gift tax, and generation-skipping transfer (“GST”) tax exemption equivalents […]