On the day after the presidential election there will be 55 days left in the year!

Clients hope that the presidential election will provide clarity concerning the future of transfer tax rates and exemptions. We respectfully suggest that regardless of the election results, our best advice for clients is to fully use any remaining gift tax and generation-skipping transfer tax exemptions this year. See a Summary of rates and exemptions attached. We have developed a toolbox of techniques for use by married couples, companion couples or single persons. Please communicate with us if you are interested in taking advantage of what some have called the "golden age of estate planning." What follows is a selected list of articles from a wide range of published sources to support the notion that acting now is critical.