In January 2013, the American Taxpayer Relief Act of 2012 made the $5 million gift, estate and generation-skipping transfer (GST) tax exemptions more or less “permanent.” The combination of these generous tax exemptions, historically low interest rates and depressed asset values has provided an unprecedented opportunity for high-net-worth (HNW) individuals and families to engage in highly effective trust and asset transfer planning.  Competition for trust business among U.S. ...

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