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Estate & Tax Laws Might Change Next Year: What You Should Know

Modearn™

Estate and tax laws are set to expire in 2025, which may usher in new changes. Modearn™ Advisor Stacey McKinnon, Estate and Tax Attorney Brian Standing and Managing Partner of Ascend Advisors Scott Gilmore take the stage at Morton Wealth's 2024 Investor Symposium to discuss how to prepare for these potential modifications. 

Here are some key takeaways from their conversation:
- The tax law that was put in place in 2017(Tax Cuts and Jobs Act) could revert by the end of 2025. 
- If the estate tax exemption reverts from the doubled limit (currently $13.6 million) to its previous level (around $6.8 million), many more estates would be subject to estate taxes. While the risks of this happening are lower since the election, families with large estates may need to consider accelerating certain planning actions now.
- More highlights of the 2017 Tax Cuts and Jobs Act included lowered individual tax rates, limitations on mortgage and SALT deductions, and an increased standard deduction, set to revert if laws are not updated.
- Structures like SLATs (Spousal Lifetime Access Trusts) allow tax-efficient transfers. It is an irrevocable trust created by one spouse for the benefit of the other. By transferring their assets to a SLAT, the donor spouse removes their assets from their taxable estate while the beneficiary spouse retains access to them.
- Strategies like charitable remainder trusts and donor-advised funds also offer tax benefits while allowing clients to direct funds toward philanthropic goals over time. 
- Inflation can increase asset values, potentially creating estate tax issues for families whose assets exceed exemption limits.