Estate tax treaties between the U.S. and foreign countries help foreigners with U.S. assets. They do not help U.S. citizens ...

A key federal estate, gift and generation-skipping transfer tax exemption included in the Tax Cuts and Jobs Act (“TCJA”) is ...

President Trump has long expressed his desire to repeal the estate tax, but will this become a reality in his second term?

Unless Congress acts, on Jan. 1, 2026, the estate, gift and generation-skipping transfer (GST) tax exemption amounts will be cut in half. A decrease in the exemption amount could result in ...

For trusts and estates professionals, the big question is what will happen to the estate tax exemption with President Donald ...

No one knows what the long-term future may bring. How Married Couples Can Lose a $12.06 Estate Tax Exemption In the event of a death, we should consider taking advantage of the current $12.06 ...

The federal estate and gift tax exemption changes from year to year. The current combined federal estate and gift tax exemption amount of $13.99 million per person ($27.98 million per married ...