Estate Planning

Just 1,275 wealthy families paid $9.3 billion in estate tax to the U.S. Treasury in 2020.

Here's where the bill stands before the Senate starts making changes.

How to make charitable contributions go further.

David Horton, professor, University of California-Davis, School of Law in Davis, Calif. and Reid Kress Weisbord, vice dean, professor of law and Judge Norma L. Shapiro Scholar at Rutgers Law School in Newark, N.J.

Beckett G. Cantley, senior partner, and Geoffrey C. Dietrich, managing partner, both at Cantley Dietrich, PC, in Las Vegas and Dallas, respectively

Richard L. Kaplan, Guy Raymond Jones Chair in Law, University of Illinois in Champaign, Ill.

David Horton, professor of law, University of California, Davis School of Law in Davis, Calif.

Lynne Marie Kohm, professor of family law, Regent University School of Law in Virginia Beach, Va., Katrina Sumner, judicial law clerk in York, Penn. and Peyton Farley, third-year law student at Regent University School of Law in Virginia Beach, Va.

Beckett G. Cantley, senior partner, and Geoffrey C. Dietrich, managing partner, both at Cantley Dietrich, PC, in Las Vegas and Dallas, respectively

Pre-conception intent and consent are determining factors.