Updates from Heckerling in Estate and Business Planning after the Tax Cuts and Jobs Act of 2018

We will discuss current updates in estate and business succession planning post Tax Cuts and Jobs Act. We will review recent case development, the impact of the withdrawal of the IRC §2704 Regulations on business succession planning, greater need for flexibility with larger estate tax coupons, especially if the estate tax changes are temporary, as well as the impact of rising interest rates on business succession and charitable planning opportunities.