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I took REG in Q2. The gift tax exclusion tested was 14,000. I am retaking Q3, and running through MC in Wiley and noticed that the exclusion on gift tax is at 15,000 now. I am not sure if the Wiley testbank has been updated for test material that isn’t testable until January 2019. As the AICPA has said the new tax reform stuff won’t be tested until January 1, 2019. I don’t want to study the wrong thing. Does anyone know if Wiley has jumped the gun? I wouldn’t be surprised if they have.
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