Flexible Trusts and Estates for Uncertain Times

Flexible Trusts and Estates for Uncertain Times
ISBN-10
1641058242
ISBN-13
9781641058247
Category
Estate planning
Pages
1082
Language
English
Published
2021
Author
Jerold I. Horn

Description

"The seventh edition confronts continued and, indeed, increased instability. The new instability follows a relatively short lull after a period of unprecedented instability, including, since 2001, increases in exemptions, reductions in rates, the repeal and restoration of the estate tax and the generation-skipping tax, the installation of a system of portability of the unused portion of the estate tax exemption of a predeceasing spouse, the advocacy by leading politicians of repeal of the taxes and, by others, of drastic increases in the taxes and the enactment of wealth taxes, and, probably most importantly, of a worldwide plague against which individuals, groups and even nations were unable to protect themselves"--

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