With all of the political tumult, the all-time high federal exemption rate, the talk of potential new taxes on the wealthy and all of the navel gazing about what the future might bring, it’s all too easy to lose focus on the issues within the control of the estate planner. Just before Thanksgiving in 2018, those seeking a useful reminder of the importance of basics had something to be thankful for—the third installment in the Turner line of cases.1 Each of the
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