Adapting to Changing Circumstances

Respond creatively to take full advantage of the existing tax laws

Uncertainty surrounding the estate and gift tax laws has created significant challenges for the estate-planning community. Reasonable minds may differ about the amount of the exemption and tax rates that should be adopted, but what’s most important is that Congress enact laws that will provide consistency and a set of well-defined and reliable rules. The estate-planning community has demonstrated its ability to respond creatively to take full advantage of the existing tax laws, wh

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