Tax Cuts And Jobs Act
Learn how the Tax Cuts and Jobs Act changed estate tax exemptions and impacts trust planning. Discover key provisions affecting your estate planning decisions.
When do the Tax Cuts and Jobs Act estate tax changes expire?
The increased estate tax exemptions from the Tax Cuts and Jobs Act are scheduled to sunset on December 31, 2025. After this date, the exemptions will revert to pre-2018 levels (adjusted for inflation) unless Congress takes further action. This creates a limited window for families to take advantage of the higher exemption amounts in their estate planning strategies.
