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Charting a New Course for Estate Planners in 2019

Recent developments from Congress and the courts.

The Tax Cuts and Jobs Act (the Act) was signed into law on Dec. 22, 2017.1 A number of the Act’s provisions were important to trusts and estates professionals but none more so than that which increased the estate and gift tax basic exclusion amount for 2018 to $11.18 million,2 a historically high figure by a large margin. The basic exclusion amount is scheduled to increase annually by virtue of inflation adjustments.3 This component of the Act is,


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