The United States seems to have settled down, at least in terms of setting an estate tax. We’re likely to have the $5.25 million exemption (adjusted for inflation) for the “indefinite” future and a new top estate tax bracket rate of 40 percent. Meanwhile, changes in the inheritance tax have occurred around the world since my last survey in 2008. (See “Death Taxes Around the World,” Trusts & Estates, November 2008 at p. 50.) So, it’s time ...

Purchase Access to This Article

Receive access to this article for 12 months online.

All Access Premium Subscription

Your subscription will include 12 months of Trusts & Estates magazine, access to premium content on WealthManagement.com, and Trusts & Estates plus iPad app.

Already purchased this? to view your content.