On Monday, September 13, 2021, the House Ways and Means Committee released proposed tax law changes related to the $3.5 trillion Build Back Better Act. These changes are proposed and may not be included in the final legislation. However, we wanted to make you aware of the key provisions, even though the proposed legislation is subject to change. We are actively monitoring this legislation and will continue to provide updates as they become available. We will also include planning opportunities for each of the relevant tax law changes.