From the Bench
The Best of Times|February 2021
Will Higher Estate Taxes Return?
Judge Jeff Cox

For several years now, most readers of this column have not had to worry about estate taxes because of the high exemption allowed by the tax laws passed in recent years. But as Ben Franklin said, the only thing certain are death and taxes. I hate to disagree with Mr. Franklin because I think a third thing needs to be added to this saying and that is “change”. We will always have death, taxes, and as elections occur, change in policies.

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