EST2604. Estate Planning Update

This session discusses recent cases, rulings, and legislative developments affecting estate, gift, and generation‑skipping transfer tax planning. It also examines planning considerations in light of H.R. 1, P.L. 119-21, commonly referred to as OBBBA, and other recent tax law changes.

Learning Objectives:

• Evaluate what changes to the estate, gift and generation-skipping tax laws have been made in the past year.
• Assess planning considerations in light of recent changes to H.R. 1, P.L. 119-21, commonly referred to as OBBBA.