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Expert Analysis

2018 Year-End Estate Planning: Part 2

By Joshua Rubenstein and Diane Burks (December 5, 2018, 11:53 AM EST) -- The Tax Cuts and Jobs Act has dominated the legislative and estate planning landscape for much of 2018. The act made significant changes to the individual and corporate income taxes, restructured international tax rules, provided a deduction for pass-through income and eliminated many itemized deductions. In the first part of this four-part article, we focused on key income and transfer tax exemption and rate changes. Below, we continue the discussion by highlighting important estate tax cases and planning considerations for 2018 and 2019. ...

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