29 Sep First Look at the Unified Framework
On September 27, 2017, the Trump Administration, the House Committee on Ways and Means, and the Senate
Committee on Finance released a long-awaited tax proposal, titled the Unified Framework for Fixing Our
Broken Tax Code (the Unified Framework).1 The Unified Framework proposes to repeal of the estate and
generation-skipping transfer taxes while also lowering rates for businesses and individuals.
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