Estate Planning in Decoupled States Post-ATRA

Estate Planning in Decoupled States Post-ATRA

One of the biggest challenges may be helping clients understand the complexities involved


One of the more difficult challenges practitioners face is advising clients in decoupled states about the interplay of the federal estate tax (including portability), state estate tax, capital gains taxes (including basis step-up) and the clients’ objectives. While practitioners are undoubtedly familiar with the recent changes to the federal law, they still must

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