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Gift-Splitting for Transfers to Trusts

Take care when a spouse is a beneficiary.

Many clients and their advisors are busy planning for the impending reduction of the applicable exclusion amount (AEA) scheduled for Jan. 1, 2026. The AEA has ranged from less than $1 million in 2000 to $13.61 million today. In 2011, Congress set the AEA at $5 million with subsequent annual inflation adjustments. In 2017, the Tax Cuts and Jobs Act temporarily added $5 million to the 2011 amount (continuing to be adjusted for inflation annually). On Jan. 1, 2026, the AEA will revert back to $5

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