Changes in society and the law, some not even directly related to the estate-planning practice, have had a profound impact on the estate-planning world and caused it to evolve. For example, Congress introduced the generation-skipping transfer (GST) tax with the 1986 Tax Reform Act.1 They intended to limit the use of trusts and other transfer
All access premium subscription
Please Log in if you are currently a Trusts & Estates subscriber.
If you are interested in becoming a subscriber with unlimited article access, please select Subscription Options below.
Questions about your account or how to access content?
Contact: [email protected]
1 comment
Hide comments
