Marital Deduction and Credit Shelter Planning

Marital Deduction and Credit Shelter Planning

These strategies still have a place using a new paradigm

The increased federal exemption amounts for estate and gift taxes and the correspondingly larger number of individuals with assets below those amounts don’t necessarily limit or eliminate the use of marital deductions and credit shelter trust (CST) planning. Instead, we may need a new paradigm that uses the marital deduction and CST more creatively. Many clients with assets between $1 million and $5 million will be increasingly eligible for a variety of creative tax planning te

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