Dorsey presenters provided an overview of the impact of this sweeping new tax law on individuals, including lower income tax rates, key adjustments to standard and itemized deductions (including the new pass-through deduction), the expansion of permissible distributions from 529 education accounts, the doubling of estate, gift, and generation-skipping transfer tax exemptions, and more. They explored how the federal tax law changes interact with existing state laws (with a focus on Minnesota), and discussed overall policy implications for the federal government and for states.
Ben Lindblad, Tessa Mielke, Katina Peterson, & Mary Streitz, Dorsey & Whitney LLP
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