Industry Insights: ATRA Requires Review of Three Issues

Doug Moore explains the need to discuss with clients the higher exemption amount, portability and the potential disparity between the federal and state exclusion amounts.

All access premium subscription

Your subscription will include 12 months of Trusts & Estates magazine and access to premium content on

Hide comments


  • Allowed HTML tags: <em> <strong> <blockquote> <br> <p>

Plain text

  • No HTML tags allowed.
  • Web page addresses and e-mail addresses turn into links automatically.
  • Lines and paragraphs break automatically.