This type of evaluation focuses on if the program was implemented as planned, if it is reaching its intended audiences, and producing the desired outputs. Process evaluation is mostly quantitative in nature, as it focuses heavily on counts, frequencies, or averages. This type of evaluation should be used at each stage of a program or initiative on an ongoing basis. When citizens understand the principles and purposes of program evaluation, they’re better positioned to hold…

However, tax officials didn’t want people to have to account for every tiny gift they make. The $15,000 annual exclusion amount was the compromise to prevent all but the largest gifts from triggering any IRS requirements. The $15,000 is indexed to inflation, but low inflation rates have kept the amount unchanged since 2018. Beginning January 1, 2011, estates of decedents survived by a spouse may elect to pass any of the decedent’s unused exemption to…