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Capital Gains and Estate Planning (Photo by Tracey/BIPs/Getty Images)

Capital Gains and Estate Planning

First, do no harm.

When undertaking meaningful estate planning, the inherent tension between potential estate tax savings and income tax consequences of proposed estate tax planning strategies is a key consideration for taxpayers. While the goal of estate planners is to improve their client’s position relative to estate tax exposure, practitioners are well-served to follow the core principle of the medical profession: “First, do no harm.” Gifting and transfers undertaken without a careful analysis of all

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