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On March 27, 2020, the President signed the $2 trillion stimulus package as part of the third phase of the federal government’s response to the COVID-19 pandemic.  The “Coronavirus Aid, Relief, and Economic Act” or “CARES Act” includes cash relief for individuals, lending to small businesses and relief for certain […]

On December 20, 2019, President Trump signed into law the Setting Every Community Up for Retirement Enhancement Act, or SECURE Act.  Beginning on January 1, 2020, the SECURE Act implements substantial policy changes to retirement accounts.  The Act is designed to increase retirement savings, including (i) making it easier for […]

While most of the press has focused on the income tax changes resulting from the Tax Cuts and Jobs Act of 2017 (TCJA), the changes relating to the federal estate and gift tax seemed to have received little attention. That is unfortunate as the changes are significant.  TCJA substantially increased […]

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