https://www.forbes.com/sites/alangassman/2021/09/14/making-the-right-steps-in-view-of-yesterdays-estategift-tax-proposals/?sh=319c6cb3382f
https://www.forbes.com/sites/alangassman/2021/10/28/will-there-be-a-change-in-the-estate-tax-laws/?sh=1ee6c52a2afd