By Joshua Rubenstein and Diane Burks (December 7, 2018, 1:30 PM EST) -- The Tax Cuts and Jobs Act and its resulting tax reform have dominated the legislative and planning landscape for much of 2018. The act made noteworthy changes to the individual and corporate income taxes, as well as significantly affecting estate planning considerations by temporarily doubling the estate, gift and generation-skipping transfer tax exemptions. In this four-party estate planning article, the authors have discussed income and transfer tax exemption and rate changes, highlighted important estate tax cases and planning considerations and suggested advantageous transfer techniques. In this final installment, the authors outline international as well as state and local developments. ...
Law360 is on it, so you are, too.
A Law360 subscription puts you at the center of fast-moving legal issues, trends and developments so you can act with speed and confidence. Over 200 articles are published daily across more than 60 topics, industries, practice areas and jurisdictions.
