The 2017 Tax Cuts and Jobs Act (the Act) dramatically changed trust planning. But many of those provisions sunset, and it’s possible that a new administration may yet again change the rules. It’s obvious to estate planners that trusts should incorporate more flexibility to deal with tax uncertainty. For example, flexibility in changing the income tax status of a trust might be important. However, while tax-focused planning is seductive to tax practitioners, there’s so much
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