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FVC2148 - Estate Planning - Advising Clients in an Uncertain Environment

‐ Nov 10, 2021 9:55am

The TCJA doubled the lifetime gift exemption through 2025. However, the results of the 2020 election created considerable uncertainty to the longevity of the changes effected by the TCJA. Potential pre-election plans propose to reverse the lifetime exemption to prior levels or lower and to reduce or eliminate the tax basis step-up on inherited assets among other considerable changes. If these changes are enacted, they could have extreme tax impacts on estate planning. This session will cover the current status of potential and enacted tax law changes, fundamental gift and estate strategies, and discuss important considerations for 2021 and beyond.

Learning Objectives:

  • Summarize status of potential and enacted tax law changes
  • Identify recent and prospective strategies and considerations for estate and gift planning
  • Understand timely topics impacting practitioners performing valuations for tax purposes in the current environment


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