000			01495nab a2200193 c 4500
999			_c149915 _d149915
003			ES-MaIEF
005			20241022172906.0
007			ta
008			241022t2024 us ||||| |||| 00| 0 eng d
040			_aES-MaIEF _beng _cES-MaIEF
100			_aVary, Jaclyn M. _972051
245	1	0	_aPlanning before the fall _bestate planning strategies to consider before december 31, 2025 (or sooner?) _cJaclyn M. Vary.; Maureen T. Pavicic.
520			_aThe Tax Cuts and Jobs Act (TCJA) of 2017 doubled the 2018 basic exclusion amount, and it’s risen since then so that in 2024, the basic exclusion amount is $13.61 million for an individual and $27.22 million collectively for a married couple. Thus, many individuals will not need to pay an estate tax at death if they die in 2024. However, on January 1, 2026, the basic exclusion amount is legislatively scheduled to be reduced to $5 million per person adjusted for inflation to an estimated $7 million per person or $14 million collectively for a married couple—more than $6 million less per person than today. High-net-worth taxpayers should plan now to minimize their estate tax exposure. This article features a few estate tax planning strategies to consider before December 31, 2025.
650		4	_aTRANSMISION DE BIENES _948592
650		4	_aFIDEICOMISO _944255
700			_aPavicic, Maureen T. _972052
773	0		_9172347 _oOP 235/2024/3 _tJournal of Taxation of Investments _w(IEF)51921 _x 0747-9115 _g n.41-3, spring 2024, p. 47-50
942			_cART