On Jan. 11, 1999, the very first day I began practicing law, the federal estate tax applicable exclusion amount (the exemption) was a modest $650,000 per individual, and the concept of portability between spouses didn’t exist. As a result, the opportunities to apply my fairly new estate tax planning knowledge were plentiful. Every client who had a large life insurance policy, had been a good saver, was a moderately successful professional or owned a profitable business had a need for estate
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