Austin W. Bramwell and Leah Socash of Milbank, Tweed, Hadley & McCloy LLP have made available for download their new article, Preserving Inherited Exclusion Amounts: The New Planning Frontier. The abstract is as follows:

Editor’s Synopsis: Portability has forced estate planners to reconsider how they plan for married couples. But the impact of these rules stretches beyond married couples to affect surviving spouses who choose to remarry. In essence, these rules have created a whole new area of planning—deceased spousal unused exclusion preservation planning—that did not previously exist. This Article examines this new field in detail and the advantages and disadvantages of its various techniques.

Download the full article at Preserving inherited Exclusion Amounts: The New Planning Frontier.

Posted by Logan Davis, Associate Editor, Wealth Strategies Journal.