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Last week I summarized the 2018 rates and exemptions for gift, estates and trusts. Compared to the major tax code reforms to personal and business taxation, the estate tax changes appear relatively straightforward. The estate tax was not repealed, but the unified Federal gift, estate and generation-skipping transfer tax exemptions more than doubled overnight… Read

I previously provided summaries of estate and gift taxes for 2013, 2014, 2015, 2016 and 2017. Unlike the minor changes of the prior few years, 2018 brings major federal tax law changes via the “Tax Cuts and Jobs Act” signed late 2017, which includes significant changes to Federal estate, gift and generation-skipping transfer taxes…. Read

I previously provided summaries of estate and gift taxes for 2013, 2014, 2015 and 2016. As with the last few years, the changes at the beginning of this year are primarily inflation adjustments. For 2017, the unified federal estate, gift and GST tax exemption rises by just $40,000 — from $5.45 million in 2016… Read