With the change of the calendar to a new year, there are some changes in the law which might be of interest to you and even impact your estate plan. For example:
- In the State of Washington, the “applicable exclusion amount” has increased from $2,079,000.00 to $2,129,000.00. By statute, the change in the exclusion tax is calculated by reference to the Seattle-Tacoma-Bremerton metropolitan area October consumer price index (CPI). So, a Washington resident who dies
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