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並前往https://www.cambridgetrust.com/CT/media/CTMedia/Files/Q2-2023-Client-Update-Final-5-17-2023.pdf

What Can We Expect in Q2 and Beyond

o On Jan 1, 2026, the exemption reverts back to pre-TCJA levels. o The current exemption amount is $12.92 million per taxpayer with rate of.

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