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Flex plan – In an unpredictable estate planning environment, flexibility is key


SKU: ESTnd181. Category: .


Abstract: Last year’s tax reform legislation made only one change to the federal gift and estate tax regime, but it was a big one. The act had the effect of more than doubling the combined gift and estate tax exemption, as well as the generation-skipping transfer (GST) tax exemption, from $5.49 million in 2017 to $11.18 million in 2018. This change is only temporary, however. Unless Congress takes further action, the exemptions will return to their inflation-adjusted 2017 levels starting in 2026. This article explains why it’s important to build some flexibility into an estate plan to address potential tax liability after 2025. A sidebar defines an estate tax “clawback.”

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