Estate Planning in a Decoupled State Post-ATRA for Married Clients Under the Federal Exclusion Amount

One of the more difficult challenges practitioners face is advising clients who are domiciled in decoupled states as to how to minimize state estate taxes and maximize the increases in available income tax basis to reduce the impact of the now higher capital gains taxes, all while addressing clients’ personal wishes. This six-part article will explore many of the nuances and options that might be considered.

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