Melissa L Dougherty

Melissa L Dougherty

February 12, 2018 | The Legal Intelligencer

Opportunities Created by the Tax Cuts and Jobs Act for Partially GST-Exempt Trusts

Recent increases in the federal gift tax and federal generation-skipping transfer tax exemption amounts create opportunities to correct the GST treatment of previously established irrevocable trusts.

By Melissa L. Dougherty

8 minute read