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Expert Analysis

Navigating The Challenges Of Estate And Gift Tax Reform

By Robert Cockren and Brit Geiger (May 23, 2018, 5:34 PM EDT) -- The major change to estate and gift taxes in 2017's Tax Cuts and Jobs Act is a doubling of the integrated estate and gift tax exemption to approximately $11.2 million[1] for decedents dying and gifts made in 2018. A married couple has the benefit of two exemptions for a total of approximately $22.4 million in 2018. The new law also doubles the exemption from the generation-skipping tax, or GST, in 2018 to approximately $11.2 million for an individual and approximately $22.4 million for a married couple. These exemptions will continue to be adjusted annually for inflation....

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