Don’t Let the Sun Go Down on Me—Planning Ahead with Optionality Ahead of TCJA Scheduled Sunset

With the TCJA bonus transfer tax exemptions scheduled to sunset at the end of 2025, estate planners may be running out of time to help clients engage in planning to utilize the current levels. This presentation will address certain planning strategies for using exemptions and additional considerations for planning that structurally promotes optionality with drafting that seeks to maximize flexibility.