Part 3: Nobody pays estate tax anymore …but almost everyone has a “death tax” problem

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by Matthew T. McClintock, JD | Vice President of Education, WealthCounsel

Parts 1 and 2 of this series examined two new death taxes—fiduciary income and capital gains. Now in the final edition, it's time to talk about related drafting considerations with which every attorney should be familiar, including:

  • Trustee authority
  • Powers of appointment
  • Trust protector powers
  • The Delaware Trust Trap