Powerful Trust Planning Opportunities after Tax Reform for 2018 and Beyond


The Tax Cuts and Jobs Act of 2017 (the “Act”) brought extensive changes and a need to contemplate the doubling of the federal exemption from $5.6 million to $11.2 million for the estate, gift and GST taxes, along with planning for the sunset of the increased exemption amounts on December 31, 2025. Planners should also factor in the Federal Reserve trend to raise interest rates and how international families continue to establish trusts in the United States at a record pace. These trends provide advisors and planners powerful opportunities in 2018 and beyond.

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