Estate Planning in Uncertain Times 2025

Planning through precarity

As the sunset of key provisions in the 2017 Tax Cuts and Jobs Act (TCJA) approaches on December 31, 2025, uncertainty around federal estate and gift tax laws is growing. Now is the time for proactive planning.

Estate Planning in Uncertain Times is designed to help you stay ahead of potential changes. Whether the TCJA’s elevated exemption amounts are extended, modified, or allowed to expire, Andrew E. Martzahl will prepare you with the insight and strategies you need to confidently advise clients on the best course of action.

What you’ll learn:

• Get a clear, concise overview of the TCJA’s estate and gift tax provisions, including lifetime exemptions, annual exclusions, and business deductions – plus, find out what the built-in sunset means for your clients
• Explore how the new administration may shape the future of estate tax policy, including efforts to repeal the estate tax entirely
• Compare historical planning tools like bypass and generation skipping transfer (GST) trusts with newer strategies such as disclaimer trusts and portability elections
• Learn how and why planners are leveraging spousal lifetime access trusts (SLATs), qualified terminable interest property (QTIP) trusts, and lifetime gifting techniques now
• Receive guidance on reviewing and updating estate plans (especially those created under previous tax regimes) and building flexibility into planning documents using trust protectors, nonjudicial settlement agreements, and more

Put plans in place

With potential changes looming, Estate Planning in Uncertain Times will help you prepare your clients’ plans for whatever lies ahead.