Leave your mark – The Tax Cuts and Jobs Act enhances the power of a dynasty trust
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Description
Abstract: For some, leaving a lasting legacy is a prime objective of their estate plan. A dynasty trust is one vehicle to do so, and the Tax Cuts and Jobs Act has increased its power with a substantially increased generation-skipping transfer (GST) tax exemption amount. This article discusses how a dynasty trust works and how the GST tax affects their effectiveness.
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