The recent history of estate tax legislation demonstrates that the issue has become captive to political interests. There is no reason to expect an end to this situation. In this state of uncertainty, attention must be directed to techniques that ensure successful estate planning whether the estate tax exemption is $3.5 MM, $11.58 MM, or anything in between, or higher or lower. That’s why Crummey powers are still such a powerful and indispensable estate planning tool.
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See AllA trust is a device for controlling how assets are held and distributed. Trusts can be revocable or irrevocable. There are many differnt types of trusts. A trust that is created during the lifetime of
Thoughtful estate planning will protect your heirs and help minimize taxes. It's never too early to start planning, but it can be too late.
Estates of decedents dying on or after January 1, 2011, may elect to transfer any unused federal estate tax exclusion amounts to the surviving spouse. The amount received by the surviving spouse is ca
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