The Relevance of Charitable Trusts in 2019 and Beyond

The Tax Cuts and Jobs Act, signed into law on December 22, 2017, by President Trump (the “Act”), nearly doubled the federal estate and gift tax exemptions for individuals, increasing the exemption from $5.49 million per individual in 2017 to $11.4 million in 2019, to be indexed for inflation each year...
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