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Using Powers of Appointment in Trusts

Prepare clients for adverse changes affecting the estate tax.

While we don’t know the outcome of the upcoming election, practitioners should counsel clients to plan in advance of possible adverse changes affecting the estate tax. Some of these changes (originally proposed by Senator Bernie Sanders) could include: a reduction in the estate and generation-skipping transfer (GST) tax exemption to $3.5 million, a reduction of the gift exemption to


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