The exemption in 2015 is $5.43 million with a top tax rate of 40%. And the new law also allows the surviving spouse to use any part of the exemption that was unused by the first spouse to die.

As the expiration of key Tax Cuts and Jobs Act provisions looms, tax professionals are preparing for what could be another ...

elder law and charitable giving. She works with individuals in all areas of estate and gift tax planning, from testamentary estate planning and business succession planning to sophisticated ...

THE Bureau of Internal Revenue (BIR) remains confident that it will meet its collection goal for major tax categories in 2025. However, the new law lowering corporate income tax rates for certain ...