Sheppard Law Firm - November 2024

ROMAN RULES Peculiar Laws of the Ancient Empire

While ancient Rome may be known for gladiators, grand conquests, and

were enacted in 213 BC when it became illegal for women to wear colorful dresses — unless they were celebrating a ritual sacrifice — to wear more than a half ounce of gold or even to ride around in carriages. However, they soon repealed these laws because they considered them antiquated . Shocking Statute Tough luck for those who like hanging out on tall metal poles — if a lightning strike killed someone in Rome, the law forbade families from burying them! This is because Romans believed lightning strikes were divine retribution from the king of the

fashionable togas, a surprisingly intricate legal system kept their civilization in line. They had many laws — some familiar, others bizarre — that dictated the everyday lives of millions of Roman citizens, enslaved people, and soldiers across a vast empire. Here are three of the most outrageous and interesting laws Romans enacted

to the death — for the public’s amusement and began holding them back in 264 BC. However, because only 3 of every 5 people made it to their 20s at the time, only about 10% of those bouts involved actual fatalities. Many slaves, prisoners of war, and Christian martyrs fought as gladiators in the arena, but if they were already sentenced to execution, they had no hope of survival. One peculiar law involving gladiators was that they would fight until an injured combatant put down his shield and lifted his index finger to ask for mercy. At that point, it would come to an abrupt halt — though the emperor, if in attendance, would make the final decision.

as a republic and an empire. Dress Codes and Party Fouls

Beginning in around 215 BC, the Roman Republic began instituting what was known as sumptuary laws, which restricted the clothes people could wear, foods they could eat, and the maximum number of attendees at parties. They created these, in part, to reduce the costs of banquets, festivals, and other Roman ragers. Some examples

Roman pantheon, Jupiter. See Ya Later, Gladiator!

Romans “borrowed” the idea of gladiatorial games from their (conquered) neighbors, wherein people would fight — sometimes

e p a r e N o w f o r 2 0

Although Dec. 31, 2025, may seem like a faraway date, it will be here before we know it — and it could usher in critical tax changes you need to prepare for now . At the end of next year, substantial revisions will be made to the estate tax exemptions established in the Tax Cuts and Jobs Act of 2017 (TCJA). Signed into law by President Donald Trump in January 2018, this tax reform law doubled the basic exclusion amount (BEA) that would not be subject to federal gift or estate tax from $5.6 million to $11.18 million that year. Adjusted annually for inflation, the BEA now stands at $13.61 million per individual or $27.22 million per married couple. However, unless Congress acts to either extend the provisions of the TCJA or set them in stone, these figures will “sunset” — meaning they will revert to their pre-2018 amounts (indexed for inflation) — at the close of 2025.

These changes could have a substantial financial impact on your estate. Once the current exemptions are effectively halved, the likelihood of assets you transfer above the 2026 BEA being hit with a 40% estate tax rate doubles . You are

strongly advised to review your estate plan in anticipation of the return of pre-TCJA thresholds and, if possible, transfer assets within the next 13 months to reduce future tax burdens.

Although the existing sunsetting outline may change in light of an unpredictable political landscape, it is wise to err on the side of caution and consider the actions you must take based on present circumstances. We are closely monitoring the impending alterations to the TCJA and are happy to answer any questions you have. Please contact us as soon as possible to review your current estate plan and explore your best options for 2026 and beyond.

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