As we approach year-end, estate-planning professionals are once again facing unchartered waters as we wait to see what policies President-elect Donald Trump will put into place regarding estate, gift and income tax. His proposals include repeal of the estate tax, so it will be interesting to see if and when that occurs. Also, the fate of the proposed Internal Revenue Code Section 2704 regulations now seems uncertain. Some have predicted that they’re dead in the water. Only time will
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