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If the exception is 10mil (as my OP suggests) then it will have no burden on middle class at all. People with nw>10mil are just not middle class.

In terms of asset changes, I don’t think this is true, hard to value assets generally have poor returns and definitionally have poor liquidity (which is why they are hard to value!). I’d rather have stock market returns and pay 3% of assets then have something exotic that I can’t sell.




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