How ING Trusts Can Offset Adverse Effects of Tax Law: Part I: Completed gifts or not, their time has arrived
Trusts & Estate’s Magazine September 2018
William D. Lipkind, Martin M. Shenkman & Jonathan G. Blattmachr
The Tax Cuts and Jobs Act (the Act) has radically changed income and estate taxation for many Americans, calling for new approaches to various aspects of planning for U.S. individuals. Although changes also were made to corporations that aren’t so-called “pass-through” entities, such as S corporations, ultimately all changes made to taxpayers affect individuals.