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A View of the ILIT at Sunset

There’s a lot more to see here than taxes.

It’s not exactly breaking news. Some provisions of the 2017 Tax Cuts and Jobs Act are set to expire after 2025, at which time they’ll return to their 2017 levels, albeit indexed for inflation since 2017. Among those provisions are the generous estate, gift and generation-skipping transfer tax exemptions that individuals have used to their advantage for the past few years. Those exemptions would essentially be halved after 2025. Estate planners are now advising clients that if estate tax

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