Case Summaries The Top Ten Estate Planning and Estate Tax Developments of 2020

Ron Aucutt’s annual list (with analysis) of the 2020 Top Ten estate planning and estate tax developments includes discussions of the significance of the 2020 elections and societal health and racial justice issues, extended commentary on the status of defined value clauses and syndicated conservation easements, and traditional updates of 2020 cases, regulations, and rulings on valuation of interests in entities, income tax deductions for estate and trust administration expenses, tax-free transfers between deemed-owned trusts, and assignment of income when making charitable contributions.