This article reprint was published in the January 2019 edition of Trusts & Estates magazine and provides an overview of some key state-level trust law and planning developments across the U.S. 

  • Latest estate and gift tax changes.
  • State-level portability developments.
  • Planning techniques designed to maximize opportunities, while adapting to future changes.

Other updates include gift add-back changes; decanting developments; Section 529 Plan enhancements; and how divorce can upend estate plans for those who fail to update their documents.

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Due to copyright restrictions imposed by Trusts & Estates Magazine, the PDF is read-only, and cannot be printed. If you would like a hard copy reprint of the article, please let the author know, and she will be happy to mail one to you. 

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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