Estate Planning Opportunities Remain In 2021 - Family and Matrimonial

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Estate Planning in the first quarter of 2021 provides continuing
opportunities for clients seeking to preserve and transfer wealth
while minimizing or avoiding gift taxes. This Client Alert provides
information on
three hot topics:
Using Gift Tax Exemptions in
2021 While Avoiding Risk of Retroactive Cuts: Election
Outcome Leaves Retroactive Cut in Gift Tax Exemption a Possibility,
but Some Techniques Allow Use of the Larger Exemptions in 2021
While Protecting Against Retroactive Cuts
Interest Rates Still Low, But
Trending Upward: Estate and Gift Tax Savings From
Intra-family Loans, Installment Sales, Loan Refinancing, and

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