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Rebecca Rosenberger Smolen, left, and Amy Neifeld Shkedy, right, of Bala Law Group. Rebecca Rosenberger Smolen, left, and Amy Neifeld Shkedy, right, of Bala Law Group.

It’s that time of year againpumpkins, hayrides and year-end tax planning. With the upcoming election, which, depending on the results, brings the possibility of a reduction in the federal estate and gift tax exemption, we are anticipating a particularly busy year-end. Therefore, it’s a great idea to start thinking of year-end tax planning ahead of time, rather than wait until December when timing may be too tight to get things done in a well thought out way. Here are some items that we suggest you consider before the end of 2020 to enable you to start 2021 in the best wealth planning shape possible:

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