This article reprint was published in the January 2018 edition of Trusts & Estates magazine and provides a comprehensive overview of key state-level planning developments across the U.S.

  • Latest estate and gift tax changes.
  • Planning suggestions in light of new federal tax laws, including drafting and gifting techniques, and opportunities to change otherwise irrevocable trusts.
  • Planning for children conceived after death, with stored genetic material, in light of rapidly advancing technology.
  • State-level momentum sweeping the country regarding the disposition and protection of digital assets.
  • Adjusting beneficiaries’ trust interests using total return tools.
  • Portability developments.

This article is for informational purposes only and is not intended as an offer or solicitation for the sale of any financial product or services. It is not designed or intended to provide financial, tax, legal, or accounting, or other professional advice since such advice always requires consideration of individual circumstances. If professional advice is needed, the services of a professional advisor should be sought.

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