It seems safe to say, for now anyway, that most clients believe that the estate tax will not be repealed. Reformed maybe, but not repealed. So, the new year is a good time to reflect on what the current planning environment, broadly defined, is telling us about how we can help clients use life insurance more effectively and more expansively in their estate planning … or in lieu of it. It's also a good time to reflect on what we've learned during the past few years about approaches to paying ...

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