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 ...

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