The election of Donald J. Trump as President, along with a Republican-controlled House and Senate, may lead to the most radical changes to the estate tax since it was first enacted. In Part I of this two-part article, we discussed the general background practitioners should consider in evaluating the potential changes that might occur so that they can better advise their clients. That article also suggested that while the initial reaction of many clients and practitioners has been to hit the
Planning in a Time of Uncertainty: Part II
Jonathan G. Blattmachr and Martin M. Shenkman highlight some planning considerations in the current environment.