On November 4th the Crain's Estate Planning 2019 Edition was released. Justin's article Changing environment may necessitate trust revisions (page 9) looks at the timing of death and the tax environment in effect at one’s death are not certain at all. For example, simply within the past twenty years, the federal estate tax exemption has shifted from $650,000 (in 1999) to $11,400,000 (in 2019), and will undoubtedly continue to change. Click to read more
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