Income tax planning has become the new focus of estate planning for clients under the Tax Cuts and Jobs Act. This manual examines the tax reforms and explores the opportunities they create for those who give legal advice on estate planning options.
Summary of Contents
- New Estate Planning Changes since the Tax Cuts and Jobs Act
- The 2017 Tax Cuts and Jobs Act (TCJA) Changes and Opportunities
Business Tax Reform
- The 2017 Tax Cuts and Jobs Act (TCJA) Estate Planning Opportunities
Focus on Income Tax Planning and Planning for Basis Step-Up