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Good evening. Actually, you are betting on two things..the tax rates being higher in the future and the fact that your assets will be appreciating and that such appreciation won't be subject to any tax. But, you have a point, because your rates are likely to be higher now when you are working than later when you are not. So, unless you think you are going to have a lot of appreciation, you wouldn't make the decision.
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The information given here is not legal advice. As all states have different intricacies in their laws, the information given is general only. This communication does not establish an attorney-client relationship with you. I hope this answer has been helpful to you.