Dear Nichola,

To the best of my knowledge that tax exemption available to resident surviving spouses of 95% on the estate has been going on for quite a while now, as in for the last quarter of the century as per art 20.2 of the LISD from1987.

It is not a "recent" change by any extent of the word. Your father was well alive when this tax exemption was already in force and I was in school.

Yours sincerely,
Raymundo LarraÃ*n Nesbitt