Changes in society and the law, some not even directly related to the estate-planning practice, have had a profound impact on the estate-planning world and caused it to evolve. For example, Congress introduced the generation-skipping transfer (GST) tax with the 1986 Tax Reform Act.1 They intended to limit the use of trusts and other transfer
ARTICLE ACCESS REQUIRED
Please Log in if you are currently a Trust&Estates subscriber, or select DAYPASS for our new 24 hour access (nominal fee required).
If you are interested in unlimited article access for one year, please select Annual Subscription below.