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Estate Planning in the New Tax and Societal Environment

A holistic, yet practical, view of recent changes.

Much has already been written about the tax changes made by the Tax Cuts and Jobs Act of 2017 (the Act). Articles have explained how the Act dramatically changed the way practitioners should handle tax and estate planning for many clients. But, the changes to the estate-planning environment are much broader and deeper than merely higher exemptions and the use of non-grantor trusts. Let’s take a holistic, yet practical, view of the recent changes. 

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