During the Memorial Holiday weekend, the U.S. Department of Treasury released the Biden Administration's Fiscal Year 2022 Budget and what is called the Green Book which makes proposals for 2021 tax reform. One of Biden's proposals for 2021 is a retroactive Capital Gains tax increase to 37% for combined household incomes of 1M or more. These proposals include increases in capital gains, corporate taxes, adding a 15% tax rate on corporations with more than 2B of book income, double the global GILTI tax rate on foreign sourced income, increases in taxes on high income earners, eliminating like-kind exchanges, increase individual taxes to 39.6% ($452,700,