Estate planners have traditionally crafted estate plans for their clients primarily focusing on reducing future estate tax and only tangentially considering the income tax consequences. For years, the estate tax savings that could be realized through lifetime gifting outweighed any future income tax liability resulting from such gifting. This reality was primarily due to high estate tax rates, a relatively low estate tax exemption (not indexed for inflation) and comparatively low capital ...

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 registered? here.